Finance Act 2020 (c. 14)

SCHEDULES

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

PART 7 U.K. Relief in case of overpaid tax

Assessment for excessive repayment etc U.K.

29 (1) This paragraph applies where— U.K.

(a) an amount has been paid by way of a repayment of tax, and

(b) the amount paid exceeded the amount which the Commissioners were liable at that time to repay.

(2) The Commissioners may—

(a) to the best of their judgment, assess the amount of the excess, and

(b) notify the amount to the responsible member.