INTM489996 | Diverted Profits Tax: appendix A - notification guidance

Guidance on the notification requirement and related processes can be found in INTM489880.

Where customers consider they need to notify HMRC of being potentially in scope to DPT, they should email their notification to [email protected].

If a customer is within the HMRC Large Business population and has an allocated Customer Compliance Manager (CCM), HMRC recommends the CCM is copied in to the notification email to HMRC.

If a customer is within the HMRC Mid-Size Business population, it will not have a CCM, but please copy the notification email to Alan Taylor and Kenny Mitchell. If the customer does not have an allocated HMRC CCM and does not know whether their tax affairs are dealt with HMRC Mid-Size Business, the notification should be sent only to the main email address above.

If the customer is unable to submit the notification electronically, or wishes to also submit the notification in hardcopy, the notification should be sent to the following address, again sending a copy to the CCM or to Alan Taylor:

If Large Business to

Diverted Profits Tax Unit
Large Business
SO791
Newcastle
NE98 1ZZ

If Mid-sized Business to

Diverted Profits Tax Team
Mid-sized Business and Wealthy Compliance
S1727
Newcastle
NE98 1ZZ