SCHEDULES

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

PART 8Appeals against HMRC decisions on tax

40Effect of conclusions of review

1

If HMRC give notice of the conclusions of a review (see paragraph 39)—

a

the conclusions are to be treated as if they were contained in a settlement agreement (see paragraph 44(1)), but

b

paragraph 44(3) (withdrawal from agreement) does not apply in relation to that notional agreement.

2

Sub-paragraph (1) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal (see paragraphs 41 and 42).