# Finance Act 2020, 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.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/8/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-8/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.