SCHEDULES
SCHEDULE 8Digital services tax: returns, enquiries, assessments and appeals
PART 5HMRC determinations
Determination superseded by actual self-assessment
18
1
If, after an HMRC determination has been made, a DST return is delivered for the accounting period, the self-assessment included in the return supersedes the determination.
2
Sub-paragraph (1) does not apply to a return delivered—
a
more than 3 years after the day on which the power to make the determination first became exercisable, or
b
more than 12 months after the date of the determination,
whichever is the later.
3
Where—
a
proceedings have been begun for the recovery of any tax charged by an HMRC determination, and
b
before the proceedings are concluded the determination is superseded by a self-assessment,
the proceedings may be continued as if they were proceedings for the recovery of so much of the tax charged by the self-assessment as is due and payable and has not been paid.
4
Where—
a
action is being taken under Part 1 of Schedule 8 to F(No.2)A 2015 (enforcement of deduction from accounts) for the recovery of an amount (“the original amount”) of tax charged by an HMRC determination, and
b
before that action is concluded, the determination is superseded by a self-assessment,
that action may be continued as if it were an action for the recovery of so much of the tax charged by the self-assessment as is due and payable, has not been paid and does not exceed the original amount.