# The International Controlled Transaction Reporting Regulations 2026, Regulation 18: Specification of description of information to be provided


(1) Information to which paragraph (2) applies is specified information.
(2) This paragraph applies to information of a description that is specified in a notice published by the Commissioners.
(3) A notice under paragraph (2) may specify information by reference to—
(a) identifying details of the—
(i) reporting entity;
(ii) company;
(iii) member;
(iv) partnership;
(v) syndicate;
(vi) counter-party to the specified international controlled transaction;
(b) specified international controlled transaction;
(c) attribution of profits to a permanent establishment;
(d) details of the financing arrangements related to the specified international controlled transaction;
(e) transfer pricing analysis.
(4) The Commissioners must publish a notice under paragraph (2).

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Source: https://www.legislation.gov.uk/uksi/2026/1156/regulation/18 (the official version)
Page: https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.