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INTM489982 - Diverted Profits Tax: imposing a charge – procedure and governance: representations following a preliminary notice You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. The company has 30 days from the issue of a preliminary notice to send written representations to HMRC. If a case worker or CCM receives written representations, they should immediately forward them to the DPT Unit along with their comments which should include the views of all relevant stakeholders such as the LB International Ta...

INTM489992 - Diverted Profits Tax: imposing a charge – procedure and governance: governance You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Diverted profits governance seeks to take in all tax risks (not only DPT) that arise from arrangements identified as potentially within the scope of the DPT legislation. It is part of HMRC’s wider international governance procedures, including those for transfer pricing. At the risk assessment level there is a process beginning with a risk review aimed at determin...