FK Transfer Pricing

Falkland Islands Transfer PricingTax year 2026

Apply Falkland Islands transfer pricing under section 156 and Schedule 2A of the Taxes Ordinance 1997 to controlled arrangements in 2026. Use for related-party sales, services, loans, guarantees, management charges, local transactions and cross-border pricing. Tests participation, differences from independent dealings and potential Falkland tax advantage before making an adjustment. Explains the domestic exception, compensating claims and special ring-fence boundaries, with recomputing pricing and decision examples. Does not assume UK small-business exemptions, modern OECD documentation thresholds, a safe-harbour margin, or a country-by-country filing obligation absent local authority. Formal dispute and petroleum valuation work requires specialist advice.

Not yet approved

Built from the law

FK Income Tax

Falkland Islands Income TaxTax year 2026

Compute ordinary Falkland Islands individual income tax on calendar-year 2026 income. Covers resident and ordinarily resident individuals, employees, sole traders and partners, with non-resident boundaries. Use for personal allowance, taxable employment, business income, deductions, losses, annual return, POAT reconciliation and payment questions. Distinguishes income earned in 2026 from the year of assessment and the return delivered in 2027. Includes a basic calculation and a non-resident decision comparing final withholding with an assessment. It does not import UK allowances, National Insurance or capital gains rules. Includes ordinary prescribed benefits; specialist exemptions and pension-scheme approval need separate advice.

Not yet approved

Built from the law

FK Cross Border Tax

Falkland Islands Cross-BorderTax year 2026

Determine Falkland Islands cross-border income-tax exposure in 2026 for individuals, companies and payers. Covers domestic residence and source, the separate UK double-tax arrangement, ordinary business permanent establishments, short-stay employment, foreign-tax-credit limits and withholding on overseas company interest. Use for non-resident Falklands tax, overseas salary, UK treaty, branch activity, foreign tax relief and interest payments. Distinguishes ordinary cases from petroleum and offshore activities, which have overriding provisions. Includes a withholding calculation and a treaty short-stay decision case. It is not a general UK tax guide and does not apply UK treaties automatically to the Falkland Islands.

Not yet approved

Built from the law

FK Corporate Income Tax

Falkland Islands Corporate TaxTax year 2026

Compute ordinary Falkland Islands corporation tax for accounting periods in 2026. Covers resident companies and non-resident business activity, with separate UK treaty permanent-establishment screening. Explains the progressive rates, worldwide associated-company threshold, short periods, taxable-profit reconciliation, loss claims, accounting-period payment and period-of-account filing deadlines. Use for Falklands corporate tax, pay and file, tax return, branch tax, group relief and late-filing questions. Includes an ordinary computation and a decision on the effect of an overseas associated company. Petroleum ring-fence work, specialist asset categories and group restructurings require the separate statutory analysis indicated in the Guide.

Not yet approved

Built from the law

FK Payroll Social

Falkland Islands PayrollTax year 2026

Run ordinary Falkland Islands payroll withholding and Retirement Pension Contributions for 2026, with self-employed contribution coverage. Use for POAT, RPC, Medical Services Tax, new employee notification, EMP-02, E-POAT, monthly payment, certificates and employer year-end questions. Distinguishes resident main employment from secondary and non-resident employment and uses the official weekly or monthly payroll tables rather than simply dividing annual income tax. Includes pension earnings thresholds, multiple jobs, resident and overseas voluntary contributions and late-payment boundaries. Defence-related exemptions, unusual benefits, agency status and special pensions require the specific official determination rather than an assumed exemption.

Not yet approved

Built from the law

FK Transfer Pricing

FK Income Tax

FK Cross Border Tax

FK Corporate Income Tax

FK Payroll Social