Transfer Pricing: A Guide to International Controlled Transactions

June 16, 2026 · WOWERI

HMRC introduces new reporting requirements for multinationals. Find out how this will impact your business.

Introduction

International controlled transactions are a crucial aspect of transfer pricing for multinationals. Recently, HMRC announced a technical consultation on reporting requirements for multinationals.

What's Changed?

The new reporting requirements will apply to multinationals with revenue over £250 million.

How Will This Impact Your Business?

If your business is in scope, you will need to provide certain information about cross-border related party transactions.

What to Do?

For more information, visit the HMRC website.

Source: gov.uk