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Where a charging notice is issued to a company, HMRC must carry out a full review of the amount of the DPT charged. This review must take place within the 'review period', which is 15 months beginning immediately after the end of the 30 day period following the issue of the notice that is allowed for the payment of the tax¹. The review period was previously 12 months, prior to the amendments by FA 2019, and is not extended to 15 months if it had expired before 29 October 2018. This review period can be terminated early if either the company and HMRC both agree (in writing) or, following the issue of a supplementary notice, the company notifies HMRC that it is terminating the review period².

If, during the review period, HMRC is satisfied that an amount of DPT charged is insufficient, they may issue a supplementary charging notice, imposing an additional charge to DPT for the relevant period. Only one supplementary charging notice may be issued in respect of a charging notice