Transfer Pricing Services That Protect Your Cross-Border Tax Position
Does your business trade with related companies overseas? ABM Chartered Accountants provides transfer pricing services that keep your intercompany transactions compliant with the arm’s length principle, properly documented, and fully defensible if HMRC asks questions.
Intercompany Pricing That Stands Up to Scrutiny
Transfer pricing rules require UK companies to price transactions with connected parties at arm’s length, the same price unrelated businesses would agree in the open market. HMRC is increasing its focus on compliance, and the penalties for getting it wrong are significant. ABM Chartered Accountants helps you get your transfer pricing right from the start.
Our ICAEW and ACCA qualified accountants prepare transfer pricing policies, Master File and Local File documentation, and benchmarking studies that satisfy both HMRC and OECD standards. Whether you are a UK subsidiary of an overseas group or a growing business with international operations, we provide the support you need.
What Our Transfer Pricing Service Covers
From designing your pricing policy to preparing documentation and defending your position, here is how ABM Chartered Accountants keeps your transfer pricing compliant and well supported.
Policy Design
Creating transfer pricing policies that reflect the arm's length principle across your group.
TP Documentation
Preparing Master File and Local File documentation that meets HMRC and OECD requirements fully.
Benchmarking Analysis
Comparable analysis to support your intercompany pricing with reliable market-based evidence.
HMRC Compliance
Corporation tax return adjustments and supporting schedules for transfer pricing compliance.
Dispute Resolution
Representation and defence if HMRC challenges your transfer pricing position or opens an enquiry.
Ongoing Advisory
Year-round guidance on transfer pricing changes, OECD updates, and new UK reporting requirements.
Compliance That Prevents Costly HMRC Challenges
HMRC is investing heavily in transfer pricing enforcement. Companies without proper documentation risk adjustments, penalties, and double taxation. With the new International Controlled Transactions Schedule coming into effect for accounting periods from January 2027, the reporting burden is only increasing. ABM Chartered Accountants makes sure you are prepared before the rules catch up.
Strong transfer pricing documentation does more than satisfy HMRC. It protects your group against double taxation, supports consistent pricing across jurisdictions, and gives your finance team a clear framework for managing intercompany transactions. When your policies are well designed and properly supported, you spend less time dealing with disputes.
Transfer Pricing for UK Companies With Global Operations
Based in Canary Wharf, London, ABM Chartered Accountants provides transfer pricing services to UK subsidiaries, multinational groups, and growing companies with cross-border transactions throughout the United Kingdom.
Transfer Pricing Across Industries and Group Structures
We support transfer pricing compliance for companies in technology, manufacturing, financial services, pharmaceuticals, professional services, and e-commerce. Whatever your industry, our team understands the intercompany structures that apply to your sector.
Why Companies Choose ABM for Transfer Pricing
Chartered Tax Expertise
ICAEW and ACCA qualified with transfer pricing experience.
OECD-Standard Documentation
Master File and Local File prepared to standard.
HMRC-Ready at All Times
Documentation ready for HMRC review within 30 days.
How We Work
Initial Consultation
Set Up and Onboard
Ongoing Support
We provide regular reviews and proactive advice to keep your finances optimised and HMRC-compliant.
Get in Touch Today
Whether you need help with your tax return, payroll, VAT, or business advisory, our qualified UK accountants are ready to provide clear, practical guidance for your specific needs.
Book a Consultation
Fill in the form below and one of our expert accountants will contact you promptly to discuss your accounting and tax requirements.
Our Global Clients
Frequently Asked Questions
Here are answers to the transfer pricing questions we hear most often. Contact our team for specific guidance.
What is transfer pricing?
Transfer pricing is the practice of setting prices for goods, services, and intellectual property exchanged between related companies within the same group. UK tax law requires these prices to reflect the arm’s length principle, matching what unrelated parties would agree.
Does my company need transfer pricing documentation?
If your company is part of a multinational group with global revenues above 750 million euros, you must prepare Master File and Local File documentation. Even below that threshold, HMRC expects you to maintain records supporting your intercompany pricing.
What is the arm's length principle?
The arm’s length principle requires that transactions between related companies are priced at the same level as transactions between independent parties in comparable circumstances. ABM Chartered Accountants applies this principle using OECD-approved methods and reliable comparable data.
What happens if HMRC challenges my pricing?
If HMRC determines that your intercompany transactions are not at arm’s length, they can adjust your taxable profits, charge penalties, and the same income may be taxed in two countries. ABM Chartered Accountants provides full representation if a dispute arises.
What is the ICTS and when does it start?
The International Controlled Transactions Schedule is a new reporting requirement for multinational companies in the UK. It requires detailed disclosure of cross-border related party transactions. It applies for accounting periods beginning on or after January 2027.
How much do your transfer pricing services cost?
Fees depend on the complexity of your group structure and the volume of intercompany transactions involved. We offer transparent, fixed-fee pricing. Contact ABM Chartered Accountants for a quote tailored to your requirements.