SCHEDULES
SCHEDULE 8Digital services tax: returns, enquiries, assessments and appeals
PART 7Relief in case of overpaid tax
Supplementary assessments
30
1
This paragraph applies where—
a
an assessment has been notified under paragraph 29, and
b
it appears to the Commissioners that the amount which ought to have been assessed as due exceeds the amount that has already been assessed.
2
The Commissioners may—
a
on or before the last day on which the assessment under paragraph 29 could have been made, make a supplementary assessment of the amount of tax due, and
b
notify the amount to the responsible member.