INTM489983 - Diverted Profits Tax: imposing a charge � procedure and governance: charging notice

HMRC has 30 days immediately following the end of the period for representations to either

  • issue a charging notice to the company for the accounting period to which the preliminary notice refers, or
  • notify the company that no charging notice will be issued for that accounting period pursuant to that preliminary notice.

»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, at this stage, is not appealable.

»Ê¹ÚÌåÓýapp notice will be issued by the designated HMRC officer supported by the DPT Unit who will arrange for the charge to be entered on SAFE. »Ê¹ÚÌåÓýapp guidance in INTM489880 sets out the information that the notice should contain and who copies should be sent to.