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.