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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: imposing a charge – procedure and governance: contents
  2. Diverted Profits Tax: imposing a charge – procedure and governance: process for collecting tax

INTM489984 | Diverted Profits Tax: imposing a charge – procedure and governance: process for collecting tax

From HM Revenue & Customs · International Manual

All DPT will be collected by raising a charge on the Strategic Accounting Framework Environment (SAFE).

Where amounts remain unpaid after the due date, further notifications may be issued which will also include late payment interest and late payment penalties.

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