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    1. Home
    HMRC internal manual

    International Manual

    From:
    HM Revenue & Customs
    Published
    9 April 2016
    Updated:
    16 May 2025 - See all updates
    1. Back to contents
    2. INTM480000
    3. INTM489500

    INTM489976 - Diverted Profits Tax: imposing a charge – procedure and governance: contents

    1. INTM489977
      Overview
    2. INTM489978
      Identifying potential Diverted Profits Tax cases
    3. INTM489979
      Time limits within the Diverted Profits Tax legislation
    4. INTM489980
      Engagement during the review period
    5. INTM489981
      Preliminary notice
    6. INTM489982
      Representations following a preliminary notice
    7. INTM489983
      Charging notice
    8. INTM489984
      Process for collecting tax
    9. INTM489985
      Review period
    10. INTM489986
      Designating the end of the review period
    11. INTM489987
      Supplementary charging notices and amending notices
    12. INTM489988
      Bringing taxable diverted profits into charge to corporation tax
    13. INTM489989
      Appeals against charging notices and supplementary charging notices
    14. INTM489990
      Information and inspection powers
    15. INTM489991
      Interaction with other legislation
    16. INTM489992
      Governance
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