CH155486 | Penalties for failure to pay on time: rules for specific taxes: Diverted Profits Tax (DPT): penalties - failure to pay all or part of amounts due - overview

From HM Revenue & Customs · Compliance Handbook

If a person fails to make a full payment of DPT by the payment date, they become liable to a penalty on the amount unpaid.

The penalties for failing to pay DPT in full and on time are

an initial penalty of 5% for tax unpaid at the penalty date, see CH155489,
a penalty of 5% for tax unpaid at 5 months after the penalty date, see CH155492, and
a penalty of 5% for tax unpaid at 11 months after the penalty date, see CH155492.

So a failure to pay that continues for 11 months after the penalty date can incur all of these penalties on the same unpaid tax.

It is important to distinguish between

the payment date for payment - the date when the business needs to pay the charge notice, and
the penalty date - which is the first date on which a penalty is chargeable.