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UK HMRC publishes guidance on Unilateral Advanced Pricing Agreement process for Cost Contribution Arrangements

|Tax Alerts, National/Federal Taxation, T ...|United Kingdom
United Kingdom

  • On 19 June 2025, Majesty's Revenue & Customs (HMRC) published guidance and a sample draft agreement for unilateral Advance Pricing Agreements (APAs) covering Cost Contribution Arrangements (CCAs), providing a pathway for United Kingdom (UK) entities to gain certainty on their participation in CCAs.
  • The new provisions allow businesses to apply for APAs to confirm the validity of their CCA partic…

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