Customers' experience of the Profit Diversion Compliance Facility and Diverted Profits Enquiry Process바카라 사이트¯
Research which explored customers' experience of the Profit Diversion Compliance Facility and Diverted Profits Enquiry Process.
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HM Revenue and Customs (HMRC) commissioned independent research agency, IFF Research, to undertake qualitative research to understand customers바카라 사이트™ experience of the Profit Diversion Compliance Facility (PDCF) and Diverted Profits (DP) Enquiry Process.
The research comprised of in-depth interviews with 35 large and mid-sized business customers who had either completed the PDCF process or been subject to a DP Enquiry.
Findings from this research will inform improvements in HMRC바카라 사이트™s approaches for tackling profit diversion, as well as opportunities to use a compliance facility in other areas of tax risk as part of HMRC바카라 사이트™s drive for efficient tax compliance.
The views in this report are the authors바카라 사이트™ own and do not necessarily reflect those of HM Revenue and Customs.