DST63900 | Determination Superseded by Self-Assessment

If, after an HMRC determination has been made, a DST return is delivered for the accounting period, the self-assessment included in the return supersedes the determination provided the return is delivered no later than:

• 3 years after the day on which the power to make the determination first became exercisable, or

• twelve months after the date of the Revenue Determination.

The following example with different scenarios demonstrates how and when a Revenue Determination is superseded by a Self-Assessment return:

Example

• Group A makes up its accounts to 31 December annually.

• The filing date for the return is 31 December 2022.

• 1 January 2023 is the day which the power to make the determination first became exercisable

• HMRC have reasonable grounds for believing the responsible member is under a duty to deliver a DST return for the accounting period.

Scenario 1

• HMRC make a Revenue Determination for that period on 10 July 2023

• The responsible member delivers a return in February 2024

• The Self-Assessment supersedes the Revenue Determination;

  • as it is within 12 months after the date of the Revenue Determination

  • it is also within 3 years after the day on which the power to make the determination first became exercisable

Scenario 2

• HMRC make a Revenue Determination for that period on 10 July 2023

• The responsible member delivers a return in October 2024

• The Self-Assessment supersedes the Revenue Determination;

  • as it is within 3 years after the day on which the power to make the determination first became exercisable

  • even though it is more than 12 months after the date of the Revenue Determination

Scenario 3

• HMRC make a Revenue Determination for that period on 10 March 2025

• The responsible member delivers a return in February 2026

• The Self-Assessment supersedes the Revenue Determination;

  • as it is within 12 months after the date of the Revenue Determination

  • even though it is more than 3 years after the day on which the power to make the determination first became exercisable

Scenario 4

• HMRC make a Revenue Determination for that period on 10 March 2025

• However, the responsible member delivers a return in April 2026

• The Self-Assessment does not supersede the Revenue Determination;

  • as it is more than 12 months after the date of the Revenue Determination

  • it is also more than 3 years after the day on which the power to make the determination first became exercisable.