Finance Act 2020 (c. 14)

SCHEDULES

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

PART 2 U.K. DST returns

DST returns U.K.

2 (1) A DST return for an accounting period must be delivered before the end of one year from the end of the accounting period. U.K.

(2) A DST return must—

(a) be in the specified form,

(b) contain specified information,

(c) contain an assessment (“a self-assessment”) of the amount of tax payable by the group for the accounting period (including a breakdown showing the amount of tax payable by each relevant person), and

(d) contain a declaration by the person making the return that the return is, to the best of the person's knowledge, correct and complete.

(3) In this paragraph “specified” means specified in a notice published by HMRC.