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Contents

Official guidance
International Manual

INTM489976 · Diverted Profits Tax: imposing a charge – procedure and governance

  • INTM489977 · Overview
  • INTM489978 · Identifying potential Diverted Profits Tax cases
  • INTM489979 · Time limits within the Diverted Profits Tax legislation
  • INTM489980 · Engagement during the review period
  • INTM489981 · Preliminary notice
  • INTM489982 · Representations following a preliminary notice
  • INTM489983 · Charging notice
  • INTM489984 · Process for collecting tax
  • INTM489985 · Review period
  • INTM489986 · Designating the end of the review period
  • INTM489987 · Supplementary charging notices and amending notices
  • INTM489988 · Bringing taxable diverted profits into charge to corporation tax
  • INTM489989 · Appeals against charging notices and supplementary charging notices
  • INTM489990 · Information and inspection powers
  • INTM489991 · Interaction with other legislation
  • INTM489992 · Governance
  1. Diverted Profits Tax: contents
  2. Diverted Profits Tax: imposing a charge – procedure and governance: contents

INTM489976 | Diverted Profits Tax: imposing a charge – procedure and governance: contents

From HM Revenue & Customs · International Manual

Contents16 entries

  1. INTM489977Diverted Profits Tax: imposing a charge – procedure and governance: overview
  2. INTM489978Diverted Profits Tax: imposing a charge – procedure and governance: identifying potential Diverted Profits Tax cases
  3. INTM489979Diverted Profits Tax: imposing a charge – procedure and governance: time limits within the Diverted Profits Tax legislation
  4. INTM489980Diverted Profits Tax: imposing a charge – procedure and governance: engagement during the review period
  5. INTM489981Diverted Profits Tax: imposing a charge – procedure and governance: preliminary notice
  6. INTM489982Diverted Profits Tax: imposing a charge – procedure and governance: representations following a preliminary notice
  7. INTM489983Diverted Profits Tax: imposing a charge – procedure and governance: charging notice
  8. INTM489984Diverted Profits Tax: imposing a charge – procedure and governance: process for collecting tax
  9. INTM489985Diverted Profits Tax: imposing a charge – procedure and governance: review period
  10. INTM489986Diverted Profits Tax: imposing a charge – procedure and governance: designating the end of the review period
  11. INTM489987Diverted Profits Tax: imposing a charge – procedure and governance: supplementary charging notices and amending notices
  12. INTM489988Diverted Profits Tax: imposing a charge – procedure and governance: bringing taxable diverted profits into charge to corporation tax
  13. INTM489989Diverted Profits Tax: imposing a charge – procedure and governance: appeals against charging notices and supplementary charging notices
  14. INTM489990Diverted Profits Tax: imposing a charge – procedure and governance: information and inspection powers
  15. INTM489991Diverted Profits Tax: imposing a charge – procedure and governance: interaction with other legislation
  16. INTM489992Diverted Profits Tax: imposing a charge – procedure and governance: governance
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