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Advance Pricing Agreements

Treasury written question – answered am ar 25 Ebrill 2024.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Photo of Lord Sikka Lord Sikka Llafur

To ask His Majesty's Government how many advance transfer pricing agreements have been signed by HM Revenue and Customs in each of the past five years.

Photo of Baroness Vere of Norbiton Baroness Vere of Norbiton The Parliamentary Secretary, HM Treasury

HM Revenue and Customs has entered into the following number of advance pricing agreements in the past five tax years:

  • 2018 to 2019: 30
  • 2019 to 2020: 26
  • 2020 to 2021: 24
  • 2021 to 2022: 20
  • 2022 to 2023: 15

This information is included in the Transfer Pricing and Diverted Profits Tax Statistics 2022 to 2023 which are publicly available and published on gov.uk[1].

[1] Transfer Pricing and Diverted Profits Tax statistics 2022 to 2023 - GOV.UK (www.gov.uk)

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