Paragraph 2
(1)
A DST return for an accounting period must be delivered before the end of one year from the end of the accounting period.
(2)
A DST return must—
(a)
be in the specified form,
(b)
contain specified information,
(c)
contain an assessment (“a self-assessment”) of the amount of tax payable by the group for the accounting period (including a breakdown showing the amount of tax payable by each relevant person), and
(d)
contain a declaration by the person making the return that the return is, to the best of the person's knowledge, correct and complete.
(3)
In this paragraph “specified” means specified in a notice published by HMRC.