Practical preparation
Identify counterparties, transaction substance and supporting records before considering payment arrangements or tax treatment. Related-party transactions require specific assessment.
Next step
List the records you already have and the questions still to resolve. Agree on responsibilities, scope and professional support before proceeding. This is a preparation guide; applicable requirements should be checked for your specific situation.
Explore related support ↗Official references
Checked: 19 September 2026. Check current official requirements before acting.