INTM489912 - Diverted Profits Tax: notification, charging and payment: timing
HMRC has 30 days immediately following the end of the period for representations to issue a charging notice or inform the company that a charging notice will not be issued.
»Ê¹ÚÌåÓýapp charging notice creates a formal liability to pay the DPT within 30 days of the date the notice is issued. »Ê¹ÚÌåÓýappre is no provision for postponement and the notice is not appealable at this stage.