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UK HMRC Publishes Transfer Pricing and Diverted Profits Tax Statistics for 2023-24 Tax Year

31 January 2025

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Approved Changes

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United Kingdom

On 27 January 2025, UK HMRC published a transparency data report on statistics relating to transfer pricing and Diverted Profits Tax up to the end of the 2023-24 tax year. The report includes data on the following, with historical comparisons going back to the 2018-19 tax year: Transfer Pricing Yield The transfer pricing yield figures include additional tax revenue from enquiries (including real time interventions), Advance Pricing Agreements (APAs), Advance Thin Capitalisation Agreements (ATCAs) and transfer pricing Mutual Agreement Procedure (MAP) cases. As compared to 2022-23, the transfer pricing yield increased in 2023-24 from GBP 1.635 billion to GBP 1.786...