INTM489922 - Diverted Profits Tax: notification, charging and payment: designating the end of the review period

The review period begins immediately after the 30-day period during which the DPT included in the charging notice must be paid and ends 15 months later. But the review period may end within the 15 months if:

• following the issue of a supplementary charging notice, the company notifies HMRC that it is terminating the review period, or
• the company and the designated HMRC officer agree in writing to terminate the review.

Where early termination of the review period by agreement is in prospect, the case team must make a referral to the DPT Unit – see INTM489986. However, HMRC will generally accept such an application.