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Your service entity arrangements

Check your business is claiming only deductible service fees and charges for your service entity arrangements.

Last updated 17 November 2025

This guide will help you decide whether the payments you make under your service arrangements are deductible.

Introduction to using service arrangements.

Features of a service arrangement and an example of a typical service arrangement.

When we recommend you review your service arrangement and situations when a review may be critical.

Steps to help you identify the commercial benefits of your service arrangement.

Market rates that we consider are commercial benchmarks for the typical service arrangements described.

Understand our view of the audit risk presented by the arrangements described in these case studies.

A summary of the position you should now be in when reviewing your service arrangement.

Where to find further information and assistance.

QC18677