INTM489983 - Diverted Profits Tax: imposing a charge – procedure and governance: charging notice

HMRC has 30 days immediately following the end of the period for representations to either

• issue a charging notice to the company for the accounting period to which the preliminary notice refers, or
• notify the company that no charging notice will be issued for that accounting period pursuant to that preliminary notice.

The charging notice creates a formal liability to pay the DPT within 30 days of the date the notice is issued. There is no provision for postponement and the notice, at this stage, is not appealable.

The notice will be issued by the designated HMRC officer supported by the DPT Unit who will arrange for the charge to be entered on SAFE. The guidance in INTM489880 sets out the information that the notice should contain and who copies should be sent to.