International Manual

INTM489400 - The Unassessed Transfer Pricing Profits Examples: 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. INTM489405

   Examples 1 and 2 - Royalties diverted to a tax haven
2. INTM489410

   Examples 3 and 4 - Tangible assets, and oil contractor ringfence
3. INTM489415

   Example 5 - Series of transactions
4. INTM489420

   Examples 6 and 7 - Commissionaires
5. INTM489425

   Example 8 - Intangible assets
6. INTM489430

   Example 9 - Hedging
7. INTM489435

   Example 10 - Banking group
8. INTM489440

   Examples 11 - Intragroup reinsurance within a non-insurance group
9. INTM489445

   Example 12 - Intragroup fronting
10. INTM489450

    Example 13 - Lloyd's