INTM489989 | Diverted Profits Tax: imposing a charge – procedure and governance: appeals against charging notices and supplementary charging notices

A company may appeal against a charging notice and/or supplementary charging notice after the end of the review period. The appeal must be made in writing within 30 days of the end of the review period. If a case worker or CCM receives an appeal against a DPT charging notice they should contact the DPT Unit who will acknowledge its receipt and liaise with the designated HMRC officer and other relevant stakeholders.

See INTM489938 for more information about the appeals process.