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.