INTM489977 | Diverted Profits Tax: imposing a charge – procedure and governance: overview

A charge to DPT is imposed for an accounting period by a designated HMRC officer issuing a charging notice or a supplementary charging notice.

The guidance in INTM489880 sets out the statutory requirements for issuing notices and raising charges (including the process for appeals) which must be followed.

This section contains guidance on the HMRC process for imposing a charge.