We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
This Tax Information and Impact Note is about the new Diverted Profits Tax on certain large multinational enterprises with business activities in the UK.
Find out when and how to submit a diversion request if a vessel or aircraft will arrive at a different location to that declared.
This measure sets out legislation introduced to ensure Diverted Profits Tax legislation functions as intended and that customers are still able to make use of the relieving provisions set out in Finance At 2015.
This tax information and impact note is about a change to the Diverted Profits Tax rate from 1 April 2023.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).