INTM489860 | Diverted Profits Tax: customer engagement with HMRC: notification

Guidance on the notification requirement is set out in INTM489880, with the recommended procedure and template provided at INTM489996 and INTM489998. Where a company notifies its potential liability to DPT directly to the CCM or case team the details should be passed to the DPT Unit and the designated HMRC officer. Case workers and CCMs should acknowledge receipt of the information but must not offer any further response until the DPT Unit has confirmed to them in writing how to proceed.

Where there is no existing engagement with a company HMRC will not, as a matter of course, respond to a DPT notification. Therefore, if a customer has notified potential liability to DPT but concluded that there is no DPT to pay and has not heard from HMRC, the customer cannot assume that HMRC agrees with their view that they are not within the scope of DPT.