INTM489100 - Transfer Pricing - Unassessed Transfer Pricing Profits: Contents

UTPP will apply to accounting periods beginning on or after 1 January 2026.  This guidance will be updated with detailed examples by 1 January 2026.  For earlier accounting periods please use the diverted profits tax guidance at INTM489500

  1. INTM489105
    Introduction
  2. INTM489110
    Unassessed Transfer Pricing Profits Conditions: Contents
  3. INTM489200
    The Unassessed Transfer Pricing Profits Process: Contents
  4. INTM489300
    The Unassessed Transfer Pricing Profits Practical Guidance: Contents
  5. INTM489400
    The Unassessed Transfer Pricing Profits Examples: Contents