SCHEDULES

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

PART 4Enquiry into return

Completion of enquiry

14

1

An enquiry is completed when an officer of Revenue and Customs by notice (a “closure notice”) informs the responsible member that the enquiry is complete and states the conclusions reached in the enquiry.

2

A closure notice must either—

a

state that in the opinion of an officer of Revenue and Customs no amendment of the return is required, or

b

make the amendments of the return required to give effect to the conclusions stated in the notice.

3

A closure notice takes effect when it is issued.