INTM489942 | Diverted Profits Tax: notification, charging and payment: payment of tax – overview

The full amount of DPT charged by a charging notice or the additional tax charged by a supplementary charging notice must be paid within 30 days of the date on which the notice is issued.

The company to which the notice is issued is liable to pay the tax. Unpaid DPT may be collected from a UK representative of a non-UK resident company or from a company related to the non-UK resident company.