SCHEDULES

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

PART 2 DST returns

Amendment of return by responsible member

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

(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.