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INTM489200 | The Unassessed Transfer Pricing Profits Process: Contents

From HM Revenue & Customs · International Manual

UTPP will apply to accounting periods beginning on or after 1 January 2026. For earlier accounting periods please use the diverted profits tax guidance at INTM489500

Contents17 entries

  1. INTM489205The Unassessed Transfer Pricing Profits Process: Overview
  2. INTM489210The Unassessed Transfer Pricing Profits Process: Example Timeline
  3. INTM489215The Unassessed Transfer Pricing Profits Process: The Preliminary Notice
  4. INTM489220The Unassessed Transfer Pricing Profits Process: Representations following a Preliminary Notice
  5. INTM489225The Unassessed Transfer Pricing Profits Process: Assessment
  6. INTM489230The Unassessed Transfer Pricing Profits Process: Interaction with Corporation Tax Framework
  7. INTM489235The Unassessed Transfer Pricing Profits Process: Payment and Interest
  8. INTM489240The Unassessed Transfer Pricing Profits Process: Behavioural Penalties
  9. INTM489245The Unassessed Transfer Pricing Profits Process: Postponement
  10. INTM489250The Unassessed Transfer Pricing Profits Process: Designated Officer
  11. INTM489255The Unassessed Transfer Pricing Profits Process: Period for Amendments
  12. INTM489260The Unassessed Transfer Pricing Profits Process: Amendment of company tax return by the company
  13. INTM489265The Unassessed Transfer Pricing Profits Process: Amendment of assessment by HMRC
  14. INTM489270The Unassessed Transfer Pricing Profits Process: When is an assessment finalised
  15. INTM489275The Unassessed Transfer Pricing Profits Process: Appeals and Reviews
  16. INTM489280The Unassessed Transfer Pricing Profits Process: Partnerships and Lloyds Syndicates
  17. INTM489285The Unassessed Transfer Pricing Profits Process: Amendment of Partnership or Lloyd's Syndicate Tax Returns