Signing off the ATCA

After appropriate application of the governance process, (INTM453060), a member of the Transfer Pricing Group or an International Issues Manager may authorise an ATCA on behalf of HMRC.

Two copies must be signed, by signatories on behalf of the company and HMRC, with one copy to be retained by each party.

Below is the preamble to the agreement in the words of the Model ATCA, stating the legislation under which the agreement is made:

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