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

1. 1Introduction
2. 2DST returns
3. 3Duty to keep and preserve records
4. 4Enquiry into return
5. 5HMRC determinations
6. 6HMRC assessments
7. 7Relief in case of overpaid tax
8. 8Appeals against HMRC decisions on tax
9. 9Penalties