This document provides guidance on the Diverted Profits Tax.
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.
Published: 10 December 2014
Updated: 30 November 2015
- The Diverted Profits Tax: guidance attachment has been updated and replaced.
- Wording amended to correct an error in DPT 2010 on page 66 in the section on the duty to notify and factual description relating to partnerships has been added to the bottom of page 10.
- An updated version of this guidance and a summary of amendments have been added to this page.
- First published.