Finance Act 2020 (c. 14)

SCHEDULES

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

PART 8 U.K. Appeals against HMRC decisions on tax

Right of appeal U.K.

33 (1) An appeal may be brought against— U.K.

(a) an amendment of a DST return under paragraph 8 (amendment during enquiry to prevent loss of tax);

(b) an amendment made by a closure notice under paragraph 14;

(c) a discovery assessment (under paragraph 19);

(d) an amendment made by a closure notice under paragraph 28;

(e) an assessment made under paragraph 29 or 30.

(2) Any such appeal is to be brought by the responsible member (“the appellant”).

(3) If an appeal under sub-paragraph (1)(a) against an amendment of a self-assessment is made while an enquiry into the return is in progress none of the steps mentioned in paragraph 36(2)(a) to (c) may be taken in relation to the appeal until the enquiry is completed.