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.