INTM489836 - Diverted Profits Tax: customer engagement with HMRC: initial contact between customers and HMRC

DPT, where it applies, primarily affects large multinational groups that operate in the UK. Many will be Large Business (LB) customers and have a Customer Compliance Manager (CCM), however a significant number will be Mid-size Business (MSB) customers.

For LB customers, initial engagement between a customer and HMRC should be conducted through the company바카라 사이트™s CCM.

For MSB customers, the engagement with a customer in respect of DPT will be different from general advice or issues handled through the MSB Customer Engagement team via HMRC바카라 사이트™s website.

For DPT only, MSB customers are able to contact any of the following MSB Diverted Profits Technical Co-ordinator directly

The CCM or the MSB Diverted Profits Technical Co-ordinator should ensure that the appropriate part of the internal advice and support network for DPT is engaged in accordance with the following guidance.