Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many applications for Advance Thin Capitalisation Agreements were made in 2017-2018.

HMRC publishes data regarding Advanced Thin Capitalisation Agreements (ATCAs) on an annual basis. The latest publication which covers data up to 2017-18 is available at the following link:

https://www.gov.uk/government/publications/transfer-pricing-and-diverted-profits-tax-statistics-to-2017-to-2018.

Information for 2018-19 will be published later this year. This will include the number of Advanced Thin Capitalisation Agreements HMRC has entered into during the year. HMRC does not currently centrally record and monitor the number of applications made in the year.