
22 July 2026
CTP011 — Downward transfer pricing adjustments: approval out, evidence in
In brief
The FTA has issued Public Clarification CTP011 on downward transfer pricing adjustments made by a Taxable Person in the Tax Return. It resolves the question left open by the Corporate Tax Returns Guide (CTGTXR1, November 2024): under paras 9.3.4 and 16.1.9, a downward adjustment was permitted only upon successful application to the FTA. CTP011 now supersedes that position in practice, although the Guide itself has not been reissued.
Where Related Party dealings are not recorded at arm’s length, the correction can be made in the books before the Financial Statements close, or in the Tax Return. CTP011 speaks to the second route - and re-shapes it in three moves:
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