International Manual

INTM489200 - The Unassessed Transfer Pricing Profits Process: 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. INTM489205

   Overview
2. INTM489210

   Example Timeline
3. INTM489215

   The Preliminary Notice
4. INTM489220

   Representations following a Preliminary Notice
5. INTM489225

   Assessment
6. INTM489230

   Interaction with Corporation Tax Framework
7. INTM489235

   Payment and Interest
8. INTM489240

   Behavioural Penalties
9. INTM489245

   Postponement
10. INTM489250

    Designated Officer
11. INTM489255

    Period for Amendments
12. INTM489260

    Amendment of company tax return by the company
13. INTM489265

    Amendment of assessment by HMRC
14. INTM489270

    When is an assessment finalised
15. INTM489275

    Appeals and Reviews
16. INTM489280

    Partnerships and Lloyds Syndicates
17. INTM489285

    Amendment of Partnership or Lloyd's Syndicate Tax Returns