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