INTM489928 - Diverted Profits Tax: notification, charging and payment: who should be issued with a supplementary charging notice
As for a charging notice, a supplementary charging notice is issued to the company liable to DPT and, in addition, a copy must be issued to
- the UK permanent establishment of that company, where the company is non-UK resident and its UK permanent establishment is involved with entities or transactions lacking economic substance
- the avoided PE in cases concerning a non-UK company avoiding a taxable presence.