INTM489926 | Diverted Profits Tax: notification, charging and payment: supplementary charging notice

During the review period a designated HMRC officer can issue a supplementary charging notice if the officer considers that the amount of DPT charged on the company for an accounting period is insufficient, taking account of additional amounts of taxable diverted profits that HMRC considers should be brought into account and any appropriate credit for UK or foreign tax on the same profits.

The supplementary charging notice has the effect of bringing additional amounts of diverted profits into charge that were not included in the original charging notice and bringing into charge additional amounts of DPT. The supplementary charging notice does not replace the original charging notice.

Only one supplementary charging notice can be issued.

A supplementary charging notice cannot be issued during the last 30 days of the review period.