SCHEDULES

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

PART 7 U.K. Relief in case of overpaid tax

Power to enquire into claims U.K.

27 (1) An officer of Revenue and Customs may enquire into a claim under paragraph 24 if the officer gives notice to the responsible member of the officer's intention to do within the time allowed. U.K.

(2) The time allowed is the period ending with the quarter day next following the first anniversary of the day on which the claim was made.

The quarter days are 31 January, 30 April, 31 July and 31 October.

(3) A claim enquired into under sub-paragraph (1) may not be the subject of a further notice under that sub-paragraph.