Guidance

HMRC Profit Diversion Compliance Facility

Find out about the Profit Diversion Compliance Facility, and how to use it to make disclosures of outstanding liabilities for profit diversion.

Documents

Annex A: Profit Diversion Compliance Facility registration form

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Annex C: disclosed arrangements flow chart

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Details

This guidance explains:

  • how to use the Profit Diversion Compliance Facility
  • what you should include in a disclosure report
  • HMRC indicators of profit diversion risk

Find out more about Diverted Profit Tax.

Published 10 January 2019