INTM489880 - Diverted Profits Tax: notification, charging and payment: contents

1. INTM489882

   Introduction – what companies need to do
2. INTM489884

   Outline of the Diverted Profits Tax process
3. INTM489886

   Duty to notify if potentially within the scope of Diverted Profits Tax - who must notify
4. INTM489888

   Situations where notification is not required
5. INTM489890

   Time limits and penalties
6. INTM489892

   Failure to notify penalties
7. INTM489894

   Interaction with Corporation Tax penalties
8. INTM489896

   Accounting period
9. INTM489898

   How to notify
10. INTM489900

    Raising a Diverted Profits Tax charge – overview
11. INTM489902

    When a preliminary notice must be issued
12. INTM489904

    Issuing the preliminary notice
13. INTM489906

    Content of the preliminary notice
14. INTM489908

    Representations following a preliminary notice
15. INTM489910

    Charging notice
16. INTM489912

    Timing
17. INTM489914

    Who issues the notice
18. INTM489916

    Who should be issued with the charging notice
19. INTM489918

    What should be included in the charging notice
20. INTM489920

    Review period
21. INTM489922

    Designating the end of the review period
22. INTM489924

    Amending a charging notice
23. INTM489926

    Supplementary charging notice
24. INTM489928

    Who should be issued with a supplementary charging notice
25. INTM489930

    Content of a supplementary charging notice
26. INTM489932

    Payment of tax charged as a result of a supplementary charging notice
27. INTM489934

    Amending a supplementary charging notice
28. INTM489936

    Who issues the supplementary charging notices and amending notices
29. INTM489938

    Appeals against charging notices and supplementary charging notices
30. INTM489940

    Information and inspection powers
31. INTM489942

    Payment of tax – overview
32. INTM489944

    Postponement of tax
33. INTM489946

    No deduction for Diverted Profits Tax against profits or income
34. INTM489948

    Taxes that can be credited against Diverted Profits Tax
35. INTM489950

    Controlled foreign companies charges
36. INTM489952

    Process for collecting tax
37. INTM489954

    Collection of tax from a non-UK resident
38. INTM489956

    Collection of tax from a related company
39. INTM489958

    Serving a notice on the related company
40. INTM489960

    Appeals by a related company
41. INTM489962

    Amount of Diverted Profits Tax paid by a related company in a consortium case
42. INTM489964

    Related company’s right to reimbursement
43. INTM489966

    No tax deduction for Diverted Profits Tax paid by a related company
44. INTM489968

    Interest
45. INTM489970

    True Up interest
46. INTM489972

    Late payment interest
47. INTM489974

    Penalties