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<p>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:</p><p> </p><p><a href="https://www.gov.uk/government/publications/transfer-pricing-and-diverted-profits-tax-statistics-to-2017-to-2018"
target="_blank">https://www.gov.uk/government/publications/transfer-pricing-and-diverted-profits-tax-statistics-to-2017-to-2018</a>.</p><p>
</p><p>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.</p>
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