»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýappre is a distinction between the calculation of the initial estimated charge and its final determination. »Ê¹ÚÌåÓýapp initial estimated charge is calculated in accordance with section 96 and charged by a charging notice (see INTM489910 to INTM489918). »Ê¹ÚÌåÓýapp tax charged in the charging notice may not be postponed on any grounds and must be paid within 30 days of the date the notice is issued. »Ê¹ÚÌåÓýapp guidance in the following paragraphs sets out how the ultimate charge is determined. Guidance on the calculation of the initial estimated charge is at INTM489650. Guidance on other aspects of the process of issuing a charging notice is in INTM489880 of this guidance.

»Ê¹ÚÌåÓýappre are three ways in which taxable diverted profits (if any) may be determined in a case where the conditions of section 80 or 81 are met, depending on the details of the material provision and the transfer pricing treatment that has been adopted. »Ê¹ÚÌåÓýappse are covered by three sections in the legislation: 83, 84 and 85. Section 82 sets out the key expressions used in those sections. Section 83 sets out what happens where no taxable diverted profits arise, section 84 where the calculation is by reference to the actual provision and section 85 where the calculation is by reference, at least in part, to the relevant alternative provision. »Ê¹ÚÌåÓýapp terms actual provision condition and relevant alternative provision are explained below.