INTM489992 - International Manual - HMRC internal manual
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...
Source: gov.uk