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INTM489880 | Diverted Profits Tax: notification, charging and payment: contents

From HM Revenue & Customs · International Manual

Contents47 entries

  1. INTM489882Diverted Profits Tax: notification, charging and payment: introduction – what companies need to do
  2. INTM489884Diverted Profits Tax: notification, charging and payment: outline of the Diverted Profits Tax process
  3. INTM489886Diverted Profits Tax: notification, charging and payment: duty to notify if potentially within the scope of Diverted Profits Tax - who must notify
  4. INTM489888Diverted Profits Tax: notification, charging and payment: situations where notification is not required
  5. INTM489890Diverted Profits Tax: notification, charging and payment: time limits and penalties
  6. INTM489892Diverted Profits Tax: notification, charging and payment: failure to notify penalties
  7. INTM489894Diverted Profits Tax: notification, charging and payment: interaction with Corporation Tax penalties
  8. INTM489896Diverted Profits Tax: notification, charging and payment: accounting period
  9. INTM489898Diverted Profits Tax: notification, charging and payment: how to notify
  10. INTM489900Diverted Profits Tax: notification, charging and payment: raising a Diverted Profits Tax charge – overview
  11. INTM489902Diverted Profits Tax: notification, charging and payment: when a preliminary notice must be issued
  12. INTM489904Diverted Profits Tax: notification, charging and payment: issuing the preliminary notice
  13. INTM489906Diverted Profits Tax: notification, charging and payment: content of the preliminary notice
  14. INTM489908Diverted Profits Tax: notification, charging and payment: representations following a preliminary notice
  15. INTM489910Diverted Profits Tax: notification, charging and payment: charging notice
  16. INTM489912Diverted Profits Tax: notification, charging and payment: timing
  17. INTM489914Diverted Profits Tax: notification, charging and payment: who issues the notice
  18. INTM489916Diverted Profits Tax: notification, charging and payment: who should be issued with the charging notice
  19. INTM489918Diverted Profits Tax: notification, charging and payment: what should be included in the charging notice
  20. INTM489920Diverted Profits Tax: notification, charging and payment: review period
  21. INTM489922Diverted Profits Tax: notification, charging and payment: designating the end of the review period
  22. INTM489924Diverted Profits Tax: notification, charging and payment: amending a charging notice
  23. INTM489926Diverted Profits Tax: notification, charging and payment: supplementary charging notice
  24. INTM489928Diverted Profits Tax: notification, charging and payment: who should be issued with a supplementary charging notice
  25. INTM489930Diverted Profits Tax: notification, charging and payment: content of a supplementary charging notice
  26. INTM489932Diverted Profits Tax: notification, charging and payment: payment of tax charged as a result of a supplementary charging notice
  27. INTM489934Diverted Profits Tax: notification, charging and payment: amending a supplementary charging notice
  28. INTM489936Diverted Profits Tax: notification, charging and payment: who issues the supplementary charging notices and amending notices
  29. INTM489938Diverted Profits Tax: notification, charging and payment: appeals against charging notices and supplementary charging notices
  30. INTM489940Diverted Profits Tax: notification, charging and payment: information and inspection powers
  31. INTM489942Diverted Profits Tax: notification, charging and payment: payment of tax – overview
  32. INTM489944Diverted Profits Tax: notification, charging and payment: postponement of tax
  33. INTM489946Diverted Profits Tax: notification, charging and payment: no deduction for Diverted Profits Tax against profits or income
  34. INTM489948Diverted Profits Tax: notification, charging and payment: taxes that can be credited against Diverted Profits Tax
  35. INTM489950Diverted Profits Tax: notification, charging and payment: controlled foreign companies charges
  36. INTM489952Diverted Profits Tax: notification, charging and payment: process for collecting tax
  37. INTM489954Diverted Profits Tax: notification, charging and payment: collection of tax from a non-UK resident
  38. INTM489956Diverted Profits Tax: notification, charging and payment: collection of tax from a related company
  39. INTM489958Diverted Profits Tax: notification, charging and payment: serving a notice on the related company
  40. INTM489960Diverted Profits Tax: notification, charging and payment: appeals by a related company
  41. INTM489962Diverted Profits Tax: notification, charging and payment: amount of Diverted Profits Tax paid by a related company in a consortium case
  42. INTM489964Diverted Profits Tax: notification, charging and payment: related company’s right to reimbursement
  43. INTM489966Diverted Profits Tax: notification, charging and payment: no tax deduction for Diverted Profits Tax paid by a related company
  44. INTM489968Diverted Profits Tax: notification, charging and payment: interest
  45. INTM489970Diverted Profits Tax: notification, charging and payment: True Up interest
  46. INTM489972Diverted Profits Tax: notification, charging and payment: late payment interest
  47. INTM489974Diverted Profits Tax: notification, charging and payment: penalties