INTM489550 - Diverted Profits Tax: introduction and overview: customer engagement with HMRC

HMRC is committed to helping its customers get their tax affairs right. Groups potentially affected by DPT are encouraged to engage with HMRC in an open and transparent way to help this process. In January 2019, HMRC introduced the Profit Diversion Compliance Facility (PDCF) for multinational enterprises using arrangements targeted by DPT to give them the opportunity to bring their tax affairs up to date in an efficient manner. INTM489830 contains more information about how customers should engage with HMRC regarding DPT risks.