Finance Act 2020 (c. 14)

SCHEDULES

SCHEDULE 8 U.K. Digital services tax: returns, enquiries, assessments and appeals

PART 8 U.K. Appeals against HMRC decisions on tax

Assessments and self-assessments U.K.

48 (1) This paragraph applies where an appeal under paragraph 33 has been notified to the tribunal. U.K.

(2) If the tribunal decides that a relevant person is overcharged by a self-assessment or any other assessment, the assessment must be reduced accordingly.

(3) If the tribunal decides that a relevant person is undercharged to tax by a self-assessment or any other assessment, the assessment must be increased accordingly.

(4) In a case where neither sub-paragraph (2) or (3) apply, the assessment is to stand good.