Transfer pricing – HMRC publish draft transfer pricing records regulations 2023 for consultation

HMRC have published draft regulations for the documentation requirements that will have effect for companies for accounting periods beginning on or after 1 April 2023 and individuals from tax year 2024-25.

Comments are invited by 31 January 2023.

https://www.gov.uk/government/consultations/draft-regulations-the-transfer-pricing-records-regulations-2023