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.

From:
HM Revenue & Customs
Published
10 January 2019

Documents

Profit Diversion Compliance Facility

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Annex A: Profit Diversion Compliance Facility registration form

PDF, 17.2 KB, 2 pages

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Annex B: example of evidence log

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Annex C: disclosed arrangements flow chart

PDF, 302 KB, 1 page

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Annex D: UK profit and loss account analysed by transfer pricing policy pre-proposal

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Annex E: staff profile

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Annex F: Relevant Overseas Entities revenue and cost profile

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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