INTM489110 - Unassessed Transfer Pricing Profits Conditions: 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. INTM489115
    Introduction to the Unassessed Transfer Pricing Profits Conditions
  2. INTM489120
    Identifying Unassessed Transfer Pricing Profits
  3. INTM489125
    Calculating Unassessed Transfer Pricing Profits
  4. INTM489130
    The Effective Tax Mismatch Outcome (ETMO)
  5. INTM489135
    ETMO Examples
  6. INTM489140
    The Tax Design Condition (TDC)
  7. INTM489145
    TDC Examples
  8. INTM489150
    Exceptions
  9. INTM489155
    Calculation of the UTPP Rate