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On-line tool: Step 4 - Medium-size exemption

If you have got this far, the taxpayer you are looking at exceeds the small-sized thresholds. All is not lost. There is also an exemption for “medium-sized enterprises”.

All the stages in Step 3 are applicable here, although the thresholds are of course higher. Transactions with non-qualifying territories are not covered by the exemption. And you still have to apply the thresholds on the basis of the taxpayer's group.

Now, jump to the first threshold, here.

The 'small print'

The comments on this page and elsewhere on this website are of a general nature. It is not practicable in a general review such as this to consider every convolution of the UK transfer pricing rules or of any other tax law that may be relevant. Moreover, these pages naturally do not take into account the specific facts relating to any particular taxpayer. Therefore, although the guidance in this website should give a good indication of the likely position under the transfer pricing rules, taxpayers should obtain professional advice to verify the position, or carry out their own analysis.

Neither TPS nor its affiliates and employees make any representation regarding the completeness or accuracy thereof and they accept no responsibility for any loss or damage incurred as a result of any user acting or refraining from acting upon anything contained on these pages or upon its omission therefrom.

On-line tool: navigation

Introduction

Step 1

Step 2

Step 3

Step 4

Step 5