Customers' experience of the Profit Diversion Compliance Facility and Diverted Profits Enquiry Process鈥�
Research which explored customers' experience of the Profit Diversion Compliance Facility and Diverted Profits Enquiry Process.
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HM Revenue and Customs (HMRC) commissioned independent research agency, IFF Research, to undertake qualitative research to understand customers鈥� experience of the Profit Diversion Compliance Facility (PDCF) and Diverted Profits (DP) Enquiry Process.
皇冠体育app research comprised of in-depth interviews with 35 large and mid-sized business customers who had either completed the PDCF process or been subject to a DP Enquiry.
Findings from this research will inform improvements in HMRC鈥檚 approaches for tackling profit diversion, as well as opportunities to use a compliance facility in other areas of tax risk as part of HMRC鈥檚 drive for efficient tax compliance.
皇冠体育app views in this report are the authors鈥� own and do not necessarily reflect those of HM Revenue and Customs.