INTM489842 | Diverted Profits Tax: customer engagement with HMRC: informal discussions between HMRC and customers

HMRC values having an open and transparent relationship with customers and encourages them to raise significant compliance issues and uncertainty around complex or significant issues in real time.

Within HMRC, DPT is a specialist area and it is important to ensure that the resources allocated to administer DPT are managed efficiently.

The following guidance sets out how HMRC conducts early, informal engagement about DPT with customers, as well as engagement that may follow from notifications or risk assessment activity.