What transfer pricing rules apply to an overseas-owned UK company?

Full transfer pricing rules mainly bite on larger groups, but small and medium companies are not entirely exempt where the counterparty is in a country without an appropriate treaty, or where anti-avoidance provisions target specific structures.

Common exposures for small overseas-owned UK companies include a founder charging the UK company a personal 'consulting fee' from abroad, intercompany loans with no or unrealistic interest, and shared costs allocated without a clear basis.

Price connected-party transactions as you would with an unrelated party, keep a simple contemporaneous record of how the price was set, and review arrangements periodically rather than leaving a rate fixed for years without reassessment.

Where amounts are material, a short transfer pricing note prepared with your accountant is far cheaper than an HMRC enquiry adjusting profits and imposing interest and penalties later.

Our fixed monthly packages for a UK limited company start at £89 plus VAT and run to £169 and £289 plus VAT as bookkeeping, VAT, payroll and reporting are added. One-off filings are sold at fixed prices, and the Companies House fees we pay for you are charged at cost with no VAT added. Overseas owners are quoted on exactly the same published prices as UK-resident clients.

Rates, thresholds and deadlines here reflect the 2026/27 UK position and current Companies House and HMRC guidance. Check GOV.UK, or ask us, before relying on them for your own company.