Transfer Pricing: International Controlled Transactions Schedule

Closed consultation

Transfer Pricing: International Controlled Transactions Schedule

From:: HM Revenue & Customs
Published:: 16 June 2026

Summary

Technical consultation on the requirement for in-scope multinationals to report certain information about cross-border related party transactions to HMRC.

This consultation ran from
9:30am on 16 June 2026 to 11:59pm on 31 July 2026

Consultation description

This technical consultation sets out the details of a draft International Controlled Transactions Schedule (ICTS) reporting requirement.聽The ICTS will聽facilitate automated, data-led risk assessment by HMRC, permitting more accurate identification of transfer pricing risk, improving fairness and increasing efficiency.

The government is seeking views on draft regulations, a draft HMRC notice and a draft template illustrating聽the information聽that聽would need to be filed annually.

Documents

The International Controlled Transactions Schedule (ICTS)

HTML

PDF, 372 KB, 9 pages

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Draft legislation (accessible version)

HTML

ODT, 34.3 KB

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ODS, 28.3 KB

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Published 16 June 2026

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