SCHEDULES

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

PART 8Appeals against HMRC decisions on tax

Steps that may be taken following notice of appeal

36

1

This paragraph applies if notice of appeal has been given to HMRC.

2

In such a case—

a

the appellant may notify HMRC that the appellant requires HMRC to review the matter in question (see paragraph 37),

b

HMRC may notify the appellant of an offer to review the matter in question (see paragraph 38), or

c

the appellant may notify the appeal to the tribunal.

3

This paragraph does not prevent the matter in question from being dealt with in accordance with paragraph 44(1) and (2) (settling of appeals by agreement).