SCHEDULES
SCHEDULE 8Digital services tax: returns, enquiries, assessments and appeals
PART 4Enquiry into return
8Amendment of self-assessment during enquiry to prevent loss of tax
1
If at a time when an enquiry is in progress into a DST return an officer of Revenue and Customs forms the opinion—
a
that the amount stated in the self-assessment contained in the return as the amount of tax payable is insufficient, and
b
that unless the assessment is immediately amended there is likely to be a loss of tax to the Crown,
the officer may by notice in writing to the responsible member amend the assessment to make good the deficiency.
2
In the case of an enquiry that under paragraph 7(2) is limited to matters arising from an amendment of the return, sub-paragraph (1) applies only so far as the deficiency is attributable to the amendment.
3
For the purposes of this paragraph the period during which an enquiry is in progress is the whole of the period—
a
beginning with the day on which notice of enquiry is given, and
b
ending with the day on which the enquiry is completed.