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Written question asked by Anneliese Dodds (Labour) on Tuesday, 4 June 2019, in the House of Commons. It was due for an answer on Monday, 10 June 2019 (named day). It was answered by Jesse Norman (Conservative) on Monday, 10 June 2019 on behalf of the Treasury.


Advance Pricing Agreements

Question

To ask the Chancellor of the Exchequer, how many applications for Advance Thin Capitalisation Agreements were made in 2017-2018.

Answer

HMRC publishes data regarding Advanced Thin Capitalisation Agreements (ATCAs) on an annual basis. The latest publication which covers data up to 2017-18 is available at the following link:

https://www.gov.uk/government/publications/transfer-pricing-and-diverted-profits-tax-statistics-to-2017-to-2018.

Information for 2018-19 will be published later this year. This will include the number of Advanced Thin Capitalisation Agreements HMRC has entered into during the year. HMRC does not currently centrally record and monitor the number of applications made in the year.


Secondary information

Type
Written question
Reference
260108
Session
2017-19
Grouped for answer
Yes
Subjects
Advance pricing agreements
Contains statistics
Yes
Link
View this Written question on www.parliament.uk