RPDT20620 - The charge to RPDT: joint venture allowance: process for identifying nominated company
The requirements for a valid nomination are set out in regulation 9 SI 2022/266. The nomination is to be made by the excluded body (referred to in the legislation as ‘B’) and must be:
- made in writing to HMRC,
- signed on behalf of B and
- state the first financial year for which the nomination is to have effect
Nominations can be submitted to rpdtadministration@hmrc.gov.uk.
RPDT01100 contains a general introduction to RPDT and a list of abbreviations used.