FA 2020, Sch 8 details digital services tax (DST) administration. The provisions cover DST returns, enquiries, assessments and appeals processes. Much of the DST administration process mirrors that of the corporation tax process for enquiries, assessment and appeals, see Division A4.1 onwards; however, as DST is a new tax, and not within the corporation tax system, all of this repetition is legislatively necessary. In addition see D2.805 which details areas such as the responsible member, a group definition, the alternative basis of charge calculation, accounting periods and interest on under and overpaid DST.
DST record keeping
The responsible member must maintain and preserve records relating to the submitted DST returns for six years following the end of the accounting period (unless specifically told otherwise that it may be earlier). HMRC may require these records at any time within that time frame1.
The records which the responsible member is expected to keep are discussed further in HMRC guidance2, and include transaction records, financial management reports, accounting reports and any other relevant documents used to deliver
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