Business tax – guidance

Diverted Profits Tax: guidance

This document provides guidance on the Diverted Profits Tax.

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This document updates the interim guidance that was published in March 2015. It replaces all previously published guidance. This guidance note provides details on the Diverted Profits Tax and should be read alongside the legislation, Explanatory Notes and the Tax Information and Impact Note (TIIN) which were published on 24 March 2015.