Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

United Kingdom

Recent developments relating to MAP in United Kingdom prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• The UK signed a new treaty with San Marino on 17 May 2023. It has not yet entered into force.

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

13 August 2019 - https://doi.org/10.1787/33e2bf3d-en

Tax treaty network of United Kingdom

• 128 treaties, applicable to 132 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of United Kingdom's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
84	44	0

Source: OECD

United Kingdom's MAP programme

Organisation of competent authority function

• 49 persons:

  • three heads of unit

  • 49 persons working on MAP cases (among which 15 persons work on other tasks as well). 38 persons work on attribution/allocation cases and 11 persons work on other cases.

• contact persons for MAP requests:

  • Transfer pricing and permanent establishment: Ahmed Dar, Dev Singh, Shane Booth, Ciaran Macken, MAP mailbox: [e-mail], APA mailbox: [e-mail]

  • Corporate residence, withholding tax and general questions of treaty interpretation: David Price, Email: [e-mail]

  • Personal tax: Kelly Grisdale, Email: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Statement of Practice 1 (2018) – Mutual Agreement Procedure, 20 February 2018	https://www.gov.uk/government/publications/statement-of-practice-1-2018/statement-of-practice-1-2018 (Section “How to make a MAP request” to be referred to for form and content of a MAP request, including information requirements)
	INTM423130, 17 April 2023	https://www.gov.uk/hmrc-internal-manuals/international-manual/intm423130
MAP profile	13 April 2022	https://www.oecd.org/tax/dispute/united-kingdom-dispute-resolution-profile.pdf

Overview of United Kingdom's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-united-kingdom.pdf for details with respect to United Kingdom's MAP Statistics.

Figure 2. Cases Closed in 2022

Source: OECD

Figure 3. Evolution of the United Kingdom's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of the United Kingdom’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	303	120	126	297
Other cases	320	213	180	353
Total	623	333	306	650

Source: OECD

Table 4. United Kingdom’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	9	93.22	117	26.96	126	31.69
Other cases	1	100.64	179	11.18	180	11.68
All cases	10	93.96	296	17.42	306	19.92

Source: OECD