November 26 2024

UK-Based SMEs: Preparing for New Transfer Pricing Requirements

If your UK-based SME is expanding internationally without a solid Transfer Pricing (TP) policy, now is the time to act. At Diacron, we understand the challenges that multinational SMEs face, and our team is here to support you with a clear, proactive approach to TP compliance. With anticipated regulatory changes following the recent Autumn Budget and a possible Spring 2025 consultation, establishing a TP policy is a smart step to stay compliant and protect your business.

What Diacron Brings to Transfer Pricing Strategy

Transfer Pricing governs how related entities price transactions across borders. Diacron specializes in creating policies that not only align with the UK’s TP rules but also fit each client’s global footprint. By ensuring profits are correctly allocated between jurisdictions, our TP solutions allow SMEs to optimize tax strategies and limit exposure to regulatory penalties.

Why Now is the Right Time

The recent Autumn Budget suggests potential changes that may bring more medium-sized businesses into the regulatory focus, with exemption thresholds likely to shift. Acting now with Diacron’s expertise means your SME can prepare effectively, avoiding unnecessary risks in the face of tightened UK transfer pricing regulations.

Risks of Not Having a Transfer Pricing Policy

Without a TP policy, SMEs risk missing out on essential tax savings, facing compliance issues, and potential financial penalties. The Diacron team can guide you in managing specific risk areas, such as:

  • Non-Compliant Transactions – Transactions with territories that lack double tax treaties or non-discrimination clauses can be risky. Diacron’s policies ensure compliance across all regions where you operate.
  • HMRC Documentation Requests – Medium-sized enterprises are increasingly subject to documentation requirements. Diacron provides robust support for thorough, compliant TP documentation.
  • Patent Box Applications – If your SME takes advantage of the Patent Box regime, a TP policy developed by Diacron will ensure profits are allocated correctly to prevent costly errors.
  • Complex Markets – For countries with unique regulatory challenges, Diacron offers in-depth expertise to ensure full compliance.

Diacron’s Expertise in Crypto and Blockchain Transactions

With digital assets becoming mainstream, Diacron’s team has the experience to help your business manage crypto transactions within affiliated entities. If your SME handles crypto assets across borders, our guidance ensures fair valuations and thorough documentation to prevent scrutiny due to price volatility. For SMEs relocating to tax-friendly jurisdictions, Diacron also provides strategies to maintain UK TP compliance without sacrificing regulatory benefits.

Key Benefits of Working with Diacron for Transfer Pricing

Partnering with Diacron on your TP policy delivers immediate advantages, going beyond basic compliance to support sustainable growth.

Some key benefits of our approach include:

  • Reduced Risk of Penalties – Diacron’s expertise in TP compliance helps shield your business from potential fines.
  • Enhanced Tax Planning – With Diacron’s strategic input, your TP policy will open up valuable tax planning opportunities.
  • Reliable Cross-Border Compliance – Diacron’s solutions strengthen your company’s reputation by ensuring consistent compliance across all jurisdictions.

Get Ahead of Regulatory Changes with Diacron

As UK TP regulations evolve, Diacron can help your business stay ahead. Our expertise ensures your company is prepared, reducing risk and positioning you for stronger, more efficient international growth. Rather than waiting for regulatory changes to be enforced, take proactive steps with Diacron today.

 

Author: Angelo Chirulli, Tax Advisor Diacron London