DST66200 - Notice requiring payment from other group members
Subject to time limits, any DST liability relating to a group for an accounting period that is unpaid may be collected by way of issuing a payment notice to any person who was a member of the group in the accounting period the liability arose.
That person is required to pay all unpaid DST liabilities relating to the group for the accounting period within 30 days of the issuing of the payment notice.
A payment notice must state:
- the amount of any digital services tax, penalty or interest that remains unpaid,
- the date any digital services tax or penalty first became payable, and
- the relevant person’s right of appeal.
A payment notice may be issued to any company that was a member of the group for the same period the liability arose. The relevant person does not need to be resident in the UK, nor do they still need to be a member of the group.
Appeals against Payment Notices
The recipient of the payment notice may only appeal against a payment notice on the grounds that they are not a relevant person, i.e. that they were not a member of the group during the period which the liability arose. An appeal must be made in writing within 30 days of the date on which the payment notice was made and state the grounds for appeal.
Where an appeal is made, anything required by the notice to be paid is due and payable as if there had been no appeal.
Time limits to issue a Payment Notice
A payment notice can only be issued between 3 months and 3 years and 6 months after the relevant date.
In the case of a self-assessed liability, the relevant date is the latest of:
- the date on which the tax became due and payable;
- if the DST return is delivered late, the date on which the return is delivered;
- if a notice of enquiry is given, the date on which the enquiry is completed; or
- if there is an appeal against the conclusions of an enquiry, the date on which the appeal is finally determined.
Where the liability arose because of a discovery assessment or assessment to recover excessive repayment and the assessment has not been appealed, or a penalty has been issued, then the relevant date is the date of the notice of assessment.
Where an assessment has been appealed, the relevant date is instead the date the appeal is finally determined.
Where the liability arises as a result of a determination, the relevant date is the date on which the notice of determination is issued.