SCHEDULES
SCHEDULE 8Digital services tax: returns, enquiries, assessments and appeals
PART 3Duty to keep and preserve records
Duty to keep and preserve records
4
1
This paragraph applies in relation to a group for an accounting period if the responsible member is required by section 56 to deliver a DST return for that period.
2
The responsible member must—
a
keep such records as may be needed to enable it to deliver a correct and complete DST return, and
b
preserve those records in accordance with this paragraph.
3
The records must be preserved until the end of the relevant day.
4
In this paragraph “the relevant day” means—
a
the sixth anniversary of the last day of the accounting period, or
b
such earlier day as may be specified (and different days may be specified for different cases).
5
In this paragraph “specified” means specified in a notice published by HMRC.