WHO MAY APPLY FOR AN APA? {#}

(1)An APA may be requested by

any UK resident business, including a partnership, with transactions to which the provisions of Part 4 TIOPA 2010 apply;

any non-resident trading in the UK through a Permanent Establishment;

any UK resident trading through a Permanent Establishment outside the UK.

(2)Every APA request will be considered on the basis of its particular facts and features, but generally HMRC will be looking at the following factors taken together, whether:

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.