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Text © Transfer Pricing
Solutions Limited 2004-7
On-line tool: Step 1 - related parties

Does the UK taxpayer you are considering have any related parties?

Click the answer:     YES     NO


Guidance to help you determine the answer:

Any UK taxpayer that has no related parties cannot be subject to the transfer pricing rules, so each UK taxpayer should first determine if it has any related parties.  Usually, this will be obvious, but follow this guidance to make sure.

Control

Whether parties are related to one another for these purposes is determined by reference to the concept of control.  For guidance on the concept of control, click here.

Type of entity

Whether parties are related depends also on the type of entities they are, and who controls who.

Click what kind of entity the taxpayer is:












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

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Step 5