Policy papers and consultations

We welcome views on the draft regulations for the Transfer Pricing Documentation measure, which supports the measure’s primary legislation.

• From: HM Revenue & Customs
• Updated: 21 February 2023

This measure sets out new transfer pricing documentation requirements for the largest UK businesses to retain, and produce upon request, a master file, local file and summary audit trail.

• From: HM Revenue & Customs
• Updated: 20 July 2022

• Transfer pricing documentation

  Who is likely to be affected This measure will primarily affect large…

• Draft legislation accessible version

  1 Documentation etc relating to transfer pricing (1) In Part 2 of the TMA…

We’re seeking views on proposals to strengthen the UK’s framework for major companies and the way they are audited.

• From: Closed organisation: Department for Business, Energy & Industrial Strategy
• Updated: 31 May 2022

This white paper sets out proposals to strengthen the UK’s framework for major companies and the way they are audited.

• From: Department for Business and Trade and 1 others
• Updated: 18 March 2021

The government's position on the ESEF (European Single Electronic Format) Regulation requirements.

• From: Department for Business and Trade and 1 others
• Updated: 9 December 2020

The Independent Review of the Financial Reporting Council (FRC) is calling for evidence and information, including specific examples, on the effectiveness of FRC.

• From: Closed organisation: Department for Business, Energy & Industrial Strategy
• Updated: 25 February 2019