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What is this resource? 

Transfer pricing relates to all aspects of intercompany pricing arrangements between related business entities, often involving transfers of tangible and intangible property.

The use of transfer pricing tax strategies has recently attracted a high level of international attention, due in part to the rapid rise of multinational trade, the opening of several significant developing economies and transfer pricing’s increased impact on corporate income taxation.

This guide provides an overview of the UK's transfer pricing legal framework and summarises the transactions covered under UK transfer pricing laws.

A basic guide to UK transfer pricing

This guide will help you understand

  • What transfer pricing is
  • How the arm’s length principle is defined
  • How to apply the UK transfer pricing rules
  • Which companies are exempt from UK transfer pricing rules

Our guide below is based on law and practice as at 6 March 2019 and will not reflect future tax, legal, regulatory or other relevant developments.


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For further information, or to discuss, please contact Sergiy Melnyk or your usual PwC advisor.