INTM489934 - Diverted Profits Tax: notification, charging and payment: amending a supplementary charging notice

During the review period a designated HMRC officer can amend a supplementary charging notice, but only if the DPT liability created by the supplementary charging notice has already been paid in full and the officer is satisfied that the additional taxable diverted profits included in the supplementary charging notice for an accounting period are excessive.

In order to make the amendment, a designated HMRC officer issues an amending notice which reduces the amount of taxable diverted profits included in the supplementary charging notice and reduces the DPT charged accordingly.

There is no restriction on the number of amending notices that can be issued during the review period.

Where an amending notice is issued, any tax overpaid in relation to the original charging notice or supplementary charging notice is repaid with interest.