101 HMRC review of charging notice
Finance Act 2015 (2015 c 11) | Legislation

Review and Appeals

101  HMRC review of charging notice

(1)     Where a charging notice is issued to a company for an accounting period, a designated HMRC officer, within the review period—

(a)     must carry out a review of the amount of diverted profits tax charged on the company for the accounting period, and

(b)     may carry out more than one such review.

(2)     Subject to subsection (13), “the review period” means the period of [15 months] beginning immediately after the period of 30 days mentioned in section 98(2).

(3)     Subsection (4) applies if—

(a)     the company has paid (in full) the amount of diverted profits tax charged by the charging notice, and

(b)     the officer is satisfied that the total amount of diverted profits tax charged on the company for that period is excessive having regard to sections 83, 84, 85, 89, 90 and 91 (calculation of taxable diverted profits).

(4)

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