Finance Act 2020 (c. 14)

SCHEDULES

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

PART 2 U.K. DST returns

DST returns U.K.

2 (1) A DST return for an accounting period must be delivered before the end of one year from the end of the accounting period. U.K.

(2) A DST return must—

(a) be in the specified form,

(b) contain specified information,

(c) contain an assessment (“a self-assessment”) of the amount of tax payable by the group for the accounting period (including a breakdown showing the amount of tax payable by each relevant person), and

(d) contain a declaration by the person making the return that the return is, to the best of the person's knowledge, correct and complete.

(3) In this paragraph “specified” means specified in a notice published by HMRC.

Amendment of return by responsible member U.K.

3 (1) This paragraph applies where a DST return has been delivered. U.K.

(2) The responsible member may amend the DST return by notice to HMRC.

(3) The notice must—

(a) be in the specified form, and

(b) contain specified information.

(4) In this paragraph “specified” means specified in a notice published by HMRC.

(5) No amendment may be made under this paragraph more than 12 months after the filing date.