INTM489912 - Diverted Profits Tax: notification, charging and payment: timing

HMRC has 30 days immediately following the end of the period for representations to issue a charging notice or inform the company that a charging notice will not be issued.

The charging notice creates a formal liability to pay the DPT within 30 days of the date the notice is issued. There is no provision for postponement and the notice is not appealable at this stage.