Updated: Wording amended to correct an error in DPT 2010 on page 66 in the section on the duty to notify and factual description relating to partnerships has been added to the bottom of page 10.
This document provides guidance on Diverted Profits Tax. It replaces guidance published on 10 December 2014. This new guidance reflects the detailed and considered responses received during consultation on the draft legislation and takes account of amendments made to the draft legislation which was published at Autumn Statement 2014. A Tax Information and Impact Note (TIIN) has also been published.
HM Revenue and Customs (HMRC) held an open day on 8 January 2015 to hear views and take questions from stakeholders on the technical aspects of the draft legislation. The slides presented by HMRC during the open day are now available.
Local copy of Diverted_Profits_Tax.pdf
Local copy of Diverted_Profits_Tax.pdf
https://www.gov.uk/government/publications/diverted-profits-tax-guidance
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