PART 2Digital services tax

Supplementary

66Notice requiring payment from other group members

1

This section applies where any DST liability relating to a group for an accounting period is unpaid at the end of the period of 3 months after the relevant date.

2

A designated officer may give a notice (a “payment notice”) to a relevant person requiring that person, within 30 days of the giving of the notice, to pay all unpaid DST liabilities relating to the group for the accounting period.

3

A payment notice must state—

a

the amount of any digital services tax or penalty that remains unpaid,

b

the date any digital services tax or penalty first became payable, and

c

the relevant person’s right of appeal.

4

A payment notice may not be given more than 3 years and 6 months after the relevant date.

5

If the DST liability arose because of a determination under Part 5 of Schedule 8, the relevant date is the date on which the notice of determination is issued.

6

If the DST liability arose because of a self-assessment, the relevant date is the later of—

a

the date on which the tax becomes due and payable;

b

in a case where the DST return is delivered after the filing date, the date on which the return is delivered;

c

if notice of enquiry is given, the date on which the enquiry is completed;

d

if more than one notice of enquiry is given, the date on which the last notice is given;

e

if as a result of such an enquiry the DST return is amended, the date on which the notice of the amendment is issued;

f

if there is an appeal against such an amendment, the date on which the appeal is finally determined.

7

If the DST liability arose because of an assessment under Part 6 or 7 of Schedule 8, the relevant date is—

a

if there is no appeal against the assessment, the date on which the notice of assessment is issued, or

b

if there is such an appeal, the date on which the appeal is finally determined.

8

If the DST liability arose because of a penalty, the relevant date is the date on which the notice of the penalty is issued.

9

A payment notice may be given anywhere in the world, to any relevant person (whether or not resident in the United Kingdom).

10

Schedule 9 makes further provision about payment notices.

11

In this section—

  • “designated officer” means an officer of Revenue and Customs who has been designated by the Commissioners for the purposes of this Part;

  • “DST liability”, in relation to a group for an accounting period, means—

    1. a

      a liability of a relevant person to digital services tax in respect of that period, or

    2. b

      a liability of a person to a penalty for anything done (or not done) in respect of the accounting period;

  • “the filing date” has the same meaning as in Schedule 8 (see paragraph 1(1));

  • “relevant person” means any person who was a member of the group in the accounting period.

12

The reference in subsection (6) to a self-assessment includes a reference to a self-assessment that supersedes a determination (see paragraph 18 of Schedule 8).

13

In this section references to “digital services tax” include references to interest on digital services tax.