INTM489986 | Diverted Profits Tax: imposing a charge – procedure and governance: designating the end of the review period

The review period begins immediately after the 30-day period during which the DPT included in the charging notice must be paid and ends 15 months later. But the review period may end within the 15 months if:

• following the issue of a supplementary charging notice, the company notifies HMRC that it wants to terminate the review, or

• the company and the designated HMRC officer agree in writing to terminate the review.

Before proposing to terminate the review, the case worker must adhere to HMRC’s governance processes and make a referral to the DPT Unit who will liaise with the designated HMRC officer and other senior officers. This submission should set out the findings of the review and include the case worker’s recommendation.