SCHEDULES

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

PART 5 U.K.HMRC determinations

Determination superseded by actual self-assessmentU.K.

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.U.K.

(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(b)before the proceedings are concluded the determination is superseded by a self-assessment,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(b)before that action is concluded, the determination is superseded by a self-assessment,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.