SCHEDULES
SCHEDULE 8Digital services tax: returns, enquiries, assessments and appeals
PART 6HMRC assessments
Liability to amounts charged by way of discovery assessment
23
1
This paragraph applies where—
a
notice of a discovery assessment has been issued under paragraph 22, and
b
no appeal has been brought against the assessment under paragraph 33(1)(c).
2
The responsible member is liable to the tax due, subject as follows.
3
The responsible member may make a request to an officer of Revenue and Customs for one or more other relevant persons to be liable to the tax due (or any part of it).
4
The request must be made within 30 days of the date of issue of the notice of assessment.
5
Within 30 days of receiving the request, the officer must—
a
either agree to the request or refuse it,
b
notify the responsible member of the decision, and
c
if the officer agrees to the request, give effect to it by making all necessary adjustments.
6
An officer may not agree to the request unless satisfied it is reasonable in all the circumstances.
7
A request or notification under this paragraph must be in writing.