INTM489836 - Diverted Profits Tax: customer engagement with HMRC: initial contact between customers and HMRC

DPT, where it applies, primarily affects large multinational groups that operate in the UK. Many will be Large Business (LB) customers and have a Customer Compliance Manager (CCM), however a significant number will be Mid-size Business (MSB) customers.

For LB customers, initial engagement between a customer and HMRC should be conducted through the company’s CCM.

For MSB customers, the engagement with a customer in respect of DPT will be different from general advice or issues handled through the MSB Customer Engagement team via HMRC’s website.

For DPT only, MSB customers are able to contact any of the following MSB Diverted Profits Technical Co-ordinator directly

The CCM or the MSB Diverted Profits Technical Co-ordinator should ensure that the appropriate part of the internal advice and support network for DPT is engaged in accordance with the following guidance.