SolvedINTM489400 | The Unassessed Transfer Pricing Profits Examples: 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
Contents10 entries
- INTM489405The Unassessed Transfer Pricing Profits Examples: Examples 1 and 2 - Royalties diverted to a tax haven
- INTM489410The Unassessed Transfer Pricing Profits Examples: Examples 3 and 4 - Tangible assets, and oil contractor ringfence
- INTM489415The Unassessed Transfer Pricing Profits Examples: Example 5 - Series of transactions
- INTM489420The Unassessed Transfer Pricing Profits Examples: Examples 6 and 7 - Commissionaires
- INTM489425The Unassessed Transfer Pricing Profits Examples: Example 8 - Intangible assets
- INTM489430The Unassessed Transfer Pricing Profits Examples: Example 9 - Hedging
- INTM489435The Unassessed Transfer Pricing Profits Examples: Example 10 - Banking group
- INTM489440The Unassessed Transfer Pricing Profits Examples: Examples 11 - Intragroup reinsurance within a non-insurance group
- INTM489445The Unassessed Transfer Pricing Profits Examples: Example 12 - Intragroup fronting
- INTM489450The Unassessed Transfer Pricing Profits Examples: Example 13 - Lloyd's