(March 31, 2015) 

On March 30, 2015 HM Revenue & Customs issued a new version of the Interim Draft Guidance on the Diverted Profits Tax. This new version replaces the Guidance issued on December 10, 2014.  Next to the new version of the Interim Draft Guidance, the HMRC also published a document which according to the HMRC is a summary of amendments following the technical consultation.

According to a press release issued by the UK Government in this respect, the new Interim Draft Guidance reflects the detailed and considered responses received during consultation on the draft legislation and takes account of amendments made to the draft legislation which was published at Autumn Statement 2014.

Click here to be forwarded to the new Interim Draft Guidance on the Diverted Profits Tax as published by the HMRC on March 30, 2015. You will be forwarded to the website of the UK Government which will open in a new window.

Click here to be forwarded to the Summary of amendments following the technical consultation as published by the HMRC on March 30, 2015. You will be forwarded to the website of the UK Government which will open in a new window.

The HMRC has made the slides available which it presented during an open day on January 8, 2015, which it held to hear views and take questions from stakeholders on the technical aspects of the draft legislation. Click here to be forwarded to these slides as published on the website of the UK Government, which will open in a new window.

For further information click here to be forwarded to a press release as issued by the UK Government in this respect.

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