INTM489830 - Diverted Profits Tax: customer engagement with HMRC: contents

  1. INTM489833
    Introduction
  2. INTM489836
    Initial contact between customers and HMRC
  3. INTM489839
    Diverted Profits Tax - internal advice and support network for case workers and CCMs
  4. INTM489842
    Informal discussions between HMRC and customers
  5. INTM489845
    Informal engagement about Diverted Profits Tax
  6. INTM489848
    No formal statutory or non-statutory clearance procedure for Diverted Profits Tax
  7. INTM489851
    What an initial informal discussion should cover
  8. INTM489854
    Seeking information from other sources
  9. INTM489857
    Detailed risk reviews – operational approach
  10. INTM489860
    Notification
  11. INTM489863
    Advance Pricing Agreements do not extend to Diverted Profits Tax
  12. INTM489866
    How Advance Pricing Agreements in force at 1 April 2015 interact with Diverted Profits Tax
  13. INTM489869
    Advance Pricing Agreements entered into after the introduction of Diverted Profits Tax
  14. INTM489872
    Advance Pricing Agreements concluded for periods ending before 1 April 2015
  15. INTM489875
    Diverted Profits Tax and Advance Thin Capitalisation Agreements
  16. INTM489878
    Diverted Profits Tax and Treaties