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Contents

Official guidance
International Manual

INTM483000 · Transfer pricing: operational guidance: working a transfer pricing case: contents

  • INTM483010 · Transfer pricing: operational guidance: working a transfer pricing case: opening the case
  • INTM483020 · Transfer pricing: operational guidance: working a transfer pricing case: working the case
  • INTM483030 · Transfer pricing: operational guidance: working a transfer pricing case: transfer pricing documentation
  • INTM483040 · Transfer pricing: operational guidance: working a transfer pricing case: initial information request
  • INTM483050 · Transfer pricing: operational guidance: working a transfer pricing case: dealing with the initial response
  • INTM483060 · Transfer pricing: operational guidance: working a transfer pricing case: Exchange of information
  • INTM483070 · Transfer pricing: operational guidance: working a transfer pricing case: reaching a settlement
  • INTM483080 · Transfer pricing: operational guidance: working a transfer pricing case: how many years?
  • INTM483090 · Transfer pricing: operational guidance: working a transfer pricing case: assessments and enquiry closure notices
  • INTM483100 · Transfer pricing: operational guidance: working a transfer pricing case: interest
  • INTM483110 · Transfer pricing: operational guidance: working a transfer pricing case: penalties
  • INTM483120 · Transfer pricing: operational guidance: working a transfer pricing case: penalties: negligence or carelessness
  • INTM483130 · Transfer pricing: operational guidance: working a transfer pricing case: after the settlement
  1. Transfer pricing: operational guidance: working a transfer pricing case: contents
  2. Transfer pricing: operational guidance: working a transfer pricing case: reaching a settlement

INTM483070 | Transfer pricing: operational guidance: working a transfer pricing case: reaching a settlement

From HM Revenue & Customs · International Manual

Arriving at a settlement

Following changes to HMRC's internal governance arrangements, this page is due to be updated.

Any settlement will be considered in the context of HMRC’s Litigation and Settlement Strategy (LSS); the LSS and its commentary can be found here.

See INTM485120 in relation to reaching a settlement where there are a range of results.

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