{
  "url": "https://openlegislation.uk/transfer-pricing-records-regulations-2023",
  "json_url": "https://openlegislation.uk/transfer-pricing-records-regulations-2023.json",
  "id": "uksi/2023/818",
  "title": "The Transfer Pricing Records Regulations 2023",
  "short_title": "Transfer Pricing Records 2023",
  "long_title": "These Regulations give effect to the record keeping requirements in the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022.",
  "citation": "S.I. 2023/818",
  "type": "uksi",
  "year": "2023",
  "number": "818",
  "version": "current",
  "date": "2023-07-18",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/transfer-pricing-records-regulations-2023/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement, effect and interpretation",
      "url": "https://openlegislation.uk/transfer-pricing-records-regulations-2023/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Meaning of relevant person and relevant tax period",
      "url": "https://openlegislation.uk/transfer-pricing-records-regulations-2023/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Meaning of controlled transaction",
      "url": "https://openlegislation.uk/transfer-pricing-records-regulations-2023/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Obligation to keep and preserve relevant transfer pricing records",
      "url": "https://openlegislation.uk/transfer-pricing-records-regulations-2023/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Specified relevant transfer pricing records",
      "url": "https://openlegislation.uk/transfer-pricing-records-regulations-2023/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Information that may be excluded from the Local File",
      "url": "https://openlegislation.uk/transfer-pricing-records-regulations-2023/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/transfer-pricing-records-regulations-2023/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/transfer-pricing-records-regulations-2023/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2023-07-19",
      "size": 219733,
      "url": "https://openlegislation.uk/transfer-pricing-records-regulations-2023/pdf/uksi_20230818_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2023/818/pdfs/uksi_20230818_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2023-07-19",
      "size": 42731,
      "url": "https://openlegislation.uk/transfer-pricing-records-regulations-2023/pdf/uksiem_20230818_en_001.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2023/818/pdfs/uksiem_20230818_en_001.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1970/9",
      "title": "Taxes Management Act 1970",
      "url": "https://openlegislation.uk/taxes-management-act-1970",
      "provisions": [
        "section/12B"
      ]
    },
    {
      "id": "ukpga/1998/36",
      "title": "Finance Act 1998",
      "url": "https://openlegislation.uk/finance-act-1998",
      "provisions": [
        "schedule/18/paragraph/21"
      ]
    },
    {
      "id": "ukpga/2023/30",
      "title": "Finance (No. 2) Act 2023",
      "url": "https://openlegislation.uk/finance-no-2-act-2023",
      "provisions": [
        "schedule/5/paragraph/7"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/transfer-pricing-records-regulations-2023/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/transfer-pricing-records-regulations-2023/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/transfer-pricing-records-regulations-2023/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/818",
    "retrieved_at": "2026-10-28T21:42:27.195548+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}