INTM489982 | Diverted Profits Tax: imposing a charge – procedure and governance: representations following a preliminary notice

The company has 30 days from the issue of a preliminary notice to send written representations to HMRC. If a case worker or CCM receives written representations, they should immediately forward them to the DPT Unit along with their comments which should include the views of all relevant stakeholders such as the LB International Tax Specialist or MSB Diverted Profits Technical Co-ordinators. Given the tight timescale for responding to the written representations it is imperative that these matters are dealt with urgently.