Research and analysis

Diverted Profits Tax yield: methodological note

This report sets out how HM Revenue and Customs measures the yield from Diverted Profits Tax.



Diverted Profits Tax (DPT) was introduced in the UK on 1 April 2015 to address tax avoidance by Multinational Enterprises (MNEs).

DPT is designed to encourage large businesses to change behaviours that are aimed at minimising their tax liabilities through the use of contrived arrangements.

The yield from DPT includes amounts received as a result of DPT charging notices issued by HMRC, and additional amounts of Corporation Tax collected from businesses that have changed their behaviour because of the introduction of DPT.

Published 13 September 2017
Last updated 31 July 2018 + show all updates
  1. Methodological note was updated.
  2. First published.