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  1. Home
HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published
9 April 2016
Updated:
7 April 2025 - See all updates
  1. Back to contents
  2. INTM420000

INTM422000 - Transfer pricing: methodologies: Advance Pricing Agreements: contents

  1. INTM422010
    Introduction
  2. INTM422020
    What is an Advance Pricing Agreement?
  3. INTM422030
    Types of agreement
  4. INTM422040
    Who may apply?
  5. INTM422050
    Expression of interest
  6. INTM422060
    Term of agreement
  7. INTM422070
    Formal application
  8. INTM422080
    Evaluation
  9. INTM422090
    Reaching agreement
  10. INTM422100
    Monitoring and review
  11. INTM422110
    Revocation and penalties
  12. INTM422120
    Revising and renewing
  13. INTM422130
    Information to include in the formal application
  14. INTM422140
    sample agreement
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