Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many Advanced Thin Capitalisation Agreements have been agreed to in each month in each of the last two years.

HMRC publishes data regarding Advanced Thin Capitalisation Agreements (ATCAs) on an annual basis. The latest publication covers 2011/12 to 2016/17 and is available at the following link.

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/635330/Transfer_Pricing_and_Diverted_Profits_Tax_statistics.pdf

Information for 2017/18 will be published in due course.