The BBC provides goods and services within the BBC Group in the interests of efficiency and to maximise economies of scale. The BBC’s approach to internal charging, or ‘transfer pricing’, is based on the overarching principle that the BBC’s commercial subsidiaries should receive no unfair advantage as a result of their relationship with the BBC Public Services. The BBC also sells some goods and services to third parties outside of the BBC group where this is permitted a trading activity.
The BBC’s Group Trading Manual sets out the BBC’s general principles for transfer pricing with all of its commercial subsidiaries and third parties, alongside further details of the pricing methodologies the BBC has put in place for different goods and services. This document can be accessed at the link below.