Â鶹Éç

The Â鶹Éç provides goods and services within the Â鶹Éç Group in the interests of efficiency and to maximise economies of scale. The Â鶹Éç’s approach to internal charging, or ‘transfer pricing’, is based on the overarching principle that the Â鶹Éç’s commercial subsidiaries should receive no unfair advantage as a result of their relationship with the Â鶹Éç Public Services. The Â鶹Éç also sells some goods and services to third parties outside of the Â鶹Éç group where this is permitted a trading activity.

The Â鶹Éç’s Group Trading Manual sets out the Â鶹Éç’s general principles for transfer pricing with all of its commercial subsidiaries and third parties, alongside further details of the pricing methodologies the Â鶹Éç has put in place for different goods and services. This document can be accessed at the link below.

In 2025/26, the Audit and Risk Committee determined that a more robust level of assurance was desirable in respect of Ofcom’s Trading and Separation compliance arrangements (also known as Fair Trading) and moved from a limited external assurance report to a more in-depth review undertaken by Internal Audit. Their findings can be found at the link below.