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HMRC has launched a profit diversion compliance facility for multinationals
HMRC has launched a profit diversion compliance facility for multinationals whose transfer pricing arrangements might take them within the scope of the diverted profits tax (DPT).
The facility will allow companies with outstanding liabilities to register before HMRC launches an investigation pay the tax and make a full report within six months. It will be treated as an unprompted disclosure for penalty purposes.
Eligibility for maximum penalty reductions in most cases would require registration or disclosure to be made by 31...
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