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What this means for your business

2 guides

Our guides explain how to comply with the requirements above.

Guide to Diverted Profits Tax (DPT) for multinational businesses operating in the UK. Understand the 31% tax rate, two charging …

When transfer pricing rules apply to UK businesses, how the arm's length principle works, the SME exemption and its exceptions, …

154 classified provisions from this legislation.

Schedule 2 Restrictions applying to certain deductions made by banking companies
Schedule 3 Tax avoidance involving carried-forward losses
s.21 Disguised investment management fees
s.44 Deferred entrepreneurs' relief on invested gains
s.78 Overview of Part 3
s.106 “The participation condition”
s.108 Provision supplementing section 107
s.110 “The insufficient economic substance condition”
s.111 “Transaction” and “series of transactions”
s.112 Treatment of a person who is a member of a partnership
s.113 “Accounting period” and “corresponding accounting period”
s.114 Other defined terms in Part 3
s.126 Interpretation
Schedule 5 Relief for contributions to flood and coastal erosion risk management projects disqualifying benefit English risk management authority
Schedule 16 Recovery of unpaid diverted profits tax due from non-UK resident company the taxpayer company consortium case 51% subsidiary

s.2 Limits and allowances for 2015-16
s.4 Basic rate limit from 2016
s.11 Exemption for amounts which would otherwise be deductible
Schedule 13 Supplementary charge: cluster area allowance
s.16 Bereavement support payment: exemption from income tax
s.23 Exceptions from duty to deduct tax: qualifying private placements
s.40 Wasting assets
s.56 Excise duty on tobacco: anti-forestalling restrictions
s.69 SDLT: multiple dwellings relief
s.70 ATED: annual chargeable amount
s.84 Section 80 or 81: calculation of profits by reference to the actual provision
s.85 Section 80 or 81: calculation of profits by reference to the relevant alternative provision
s.86 Non-UK company avoiding a UK taxable presence
s.87 Exception for companies with limited UK-related sales or expenses
s.88 Calculation of taxable diverted profits in section 86 case: introduction
s.91 Section 86: mismatch condition is met: calculation of profits by reference to the relevant alternative provision
s.92 Duty to notify if potentially within scope of tax
s.93 Preliminary notice
s.94 Representations
s.101A Amendment of CT return during review period: section 80 or 81 case
... and 5 more exemptions