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Okay, so who exactly needs to worry about **transfer pricing documentation in the UK**? The general rule is that if your business engages in cross-border transactions with related parties, you're likely in the documentation game. However, there are specific thresholds and exemptions to consider. Firstly, if your business is part of a multinational enterprise (MNE) group with a consolidated group revenue of €750 million or more in the previous accounting period, then you are almost certainly required to prepare a Country-by-Country Report (CbCR), as well as a Master File, and a Local File. These three components make up the core documentation requirements.
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