http://www.legislation.gov.uk/ukpga/2020/14/schedule/8/paragraph/4/2021-10-01Finance Act 2020An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-05-18Expert Participation2021-10-01 SCHEDULESSCHEDULE 8Digital services tax: returns, enquiries, assessments and appeals PART 3 Duty to keep and preserve records<Emphasis>Duty to keep and preserve records</Emphasis>41This paragraph applies in relation to a group for an accounting period if the responsible member is required by section 56 to deliver a DST return for that period.2The responsible member must—akeep such records as may be needed to enable it to deliver a correct and complete DST return, andbpreserve those records in accordance with this paragraph.3The records must be preserved until the end of the relevant day.4In this paragraph “the relevant day” means—athe sixth anniversary of the last day of the accounting period, orbsuch earlier day as may be specified (and different days may be specified for different cases).5In this paragraph “specified” means specified in a notice published by HMRC.
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<Title>Digital services tax: returns, enquiries, assessments and appeals</Title>
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<Title>Duty to keep and preserve records</Title>
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<Emphasis>Duty to keep and preserve records</Emphasis>
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<Text>This paragraph applies in relation to a group for an accounting period if the responsible member is required by section 56 to deliver a DST return for that period.</Text>
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<Text>The responsible member must—</Text>
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<Pnumber>a</Pnumber>
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<Text>keep such records as may be needed to enable it to deliver a correct and complete DST return, and</Text>
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<Text>The records must be preserved until the end of the relevant day.</Text>
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<Text>
In this paragraph “
<Term id="term-the-relevant-day">the relevant day</Term>
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<Text>such earlier day as may be specified (and different days may be specified for different cases).</Text>
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In this paragraph “
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