tool: Step 1 - related parties
The taxpayer you are considering is probably not
subject to the UK transfer pricing rules.
The transfer pricing rules apply only to transactions with related
parties. Any UK taxpayer that has no related parties cannot be subject
to the transfer pricing rules.
If you would like confirmation that this is correct, taking into
account all relevant issues (not all of which could be included in this
on-line tool) and your own specific circumstances, we would be pleased
to help. Please contact
to return to step 1 for other taxpayers.
The 'small print'
comments on this page and elsewhere on this website are of a
general nature. It is not practicable in a general review such as
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
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.
TPS nor its affiliates
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.