SCHEDULES
SCHEDULE 8Digital services tax: returns, enquiries, assessments and appeals
PART 7Relief in case of overpaid tax
Making a claim
25
1
A claim under paragraph 24 may not be made—
a
if the amount paid is excessive by reason of a mistake in a DST return or returns, more than 4 years after the end of the accounting period to which the return (or, if more than one, the first return) relates, and
b
otherwise, more than 4 years after the end of the accounting period in respect of which the amount was paid.
2
A claim must—
a
be in the specified form, and
b
contain specified information.
3
A claim may not be made by being included in a DST return.
4
In this paragraph “specified” means specified in a notice published by HMRC.