INTM489942 - Diverted Profits Tax: notification, charging and payment: payment of tax � overview
»Ê¹ÚÌåÓýapp full amount of DPT charged by a charging notice or the additional tax charged by a supplementary charging notice must be paid within 30 days of the date on which the notice is issued.
»Ê¹ÚÌåÓýapp company to which the notice is issued is liable to pay the tax. Unpaid DPT may be collected from a UK representative of a non-UK resident company or from a company related to the non-UK resident company.