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  • Draft guidance on Intangible Arrangements released

    You can have your say on Draft Practical Compliance Guideline (PCG) 2021/D4 which sets out our compliance approach to international arrangements connected with intangible assets.

    This guidance will help taxpayers understand our compliance approach to international arrangements connected with the development, enhancement, maintenance, protection and exploitation (DEMPE) of intangible assets and/or involving the migration of intangible assets.

    By outlining the risk assessment framework we use to assess the compliance risks associated with Intangibles Arrangements you'll be able to understand:

    • the compliance risks that may be presented by your Intangibles Arrangements
    • the type of analysis we undertake and the documents and evidence we expect you to have and maintain to substantiate your Intangibles Arrangements
    • the level of engagement we would generally expect from you, based on our assessment of the compliance risks of your Intangibles Arrangements
    • how you can work with us to mitigate any compliance risks in relation to your Intangibles Arrangements.

    You can review PCG 2021/D4 on our Legal database and provide your comments on this draft by emailing until 16 July 2021.

    Last modified: 08 Jun 2021QC 65729