SolvedDST69000 | Relief for Overpaid Tax
From HM Revenue & Customs · Digital Services Tax Manual
There may be situations where a group has paid an amount of DST which is later found to be more than it was required to pay. Part 7 of Schedule 8 to Finance Act 2020 sets out the conditions under which relief for any overpaid DST may be given. The following pages provide some practical guidance in support of the legislation.