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HMRC internal manual

International Manual

Transfer pricing: methodologies: Advance Pricing Agreements: monitoring and review

Annual reports

The Annual Report will generally accompany the business’ tax return. The report should be sent to the HMRC office responsible for the business’ tax affairs.

The particular requirements of each report will be set out in the finalised agreement and will focus narrowly on the issue covered by the APA. The broad intention is that Annual Reports should demonstrate in a concise format whether the business has complied with the terms and conditions of the APA.