INTM489300 - The Unassessed Transfer Pricing Profits Practical Guidance: 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. INTM489305
    Introduction
  2. INTM489310
    Diverted Profits Tax (DPT) and UTPP
  3. INTM489315
    Pre-UTPP Engagement by Companies
  4. INTM489320
    Initial UTPP Risk Assessment
  5. INTM489325
    Early Engagement
  6. INTM489330
    Internal Advice and Support
  7. INTM489335
    Initial Information Request
  8. INTM489340
    Running Investigations
  9. INTM489345
    Corporation Tax Enquiries
  10. INTM489350
    Post-UTPP Assessment