INTM489972 - Diverted Profits Tax: notification, charging and payment: late payment interest

Where DPT charged in a charging notice or supplementary charging notice remains unpaid after the 30-day due and payable date, late payment interest will be charged in accordance with section 101 Finance Act 2009 (see CH140000). Late payment interest is also charged when DPT due from a related company or a UK representative of a non-UK resident company is paid late.