INTM489958 - Diverted Profits Tax: notification, charging and payment: serving a notice on the related company

A notice to pay the unpaid DPT liability of the taxpayer company (or, in the case of a consortium, the appropriate proportion of unpaid DPT) must be served on the related company. The designated HMRC officer will decide whether a notice should be served.

The related company has 30 days from the date the notice is served to pay. Interest is payable on any DPT paid late.

The notice must state:

• the amount of DPT charged on the taxpayer company for an accounting period that remains unpaid;
• the date when it first became payable; and
• the amount of DPT to be paid by the related company on which the notice is served.

The notice must be served on the related company before the end of the three-year period commencing on the date the charging notice or supplementary charging notice was issued to the taxpayer company.

Until the tax is paid, enforcement action may be taken against either the taxpayer company or the related company, or both.