HMRC International Transfer Pricing Guidelines (INTM) - UK Arm's Length Principle Application: Thin Cap Rules (Replaced by Interest Limitation), Advance Thin Cap Agreements, Mutual Agreement and MAP Process

What HMRC International Transfer Pricing Guidelines (INTM) - UK Arm's Length Principle Application: Thin Cap Rules (Replaced by Interest Limitation), Advance Thin Cap Agreements, Mutual Agreement and MAP Process requires

The UK transfer pricing rules, as reformed effective 1 January 2026, require that transactions between connected parties be conducted at arm’s length, with specific rules on interest deductibility and thin capitalisation. Compliance is governed by the reformed rules detailed at INTM 414000, which apply to all relevant entities from the 2026 tax year onward.

Pillar: Tax & Transfer Pricing · Authority: HM Revenue & Customs · Version: 1.0.0 · Last updated: 2026-04-21

Primary source: https://www.gov.uk/hmrc-internal-manuals/international-manual/intm410000

SHA-256 integrity: 364360bdb7ac2d028bf39df17465dbbb63029aac0e3ef2e02c23cfdadc102797

Primary Citations — 5 traced to source

• INTM410000 - Transfer pricing guidance: contents
• INTM414000 - Reform of transfer pricing: contents

+ 3 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.

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