Schedule 9ZD, Part 3, paragraph 12(3)

An OSS scheme return— must be submitted to the Commissioners before the end of the month following the month in which the last day of the reporting period to which it relates falls; must be submitted by such electronic means, and in such form and manner, as the Commissioners may direct (by means of a notice published by them or otherwise) or may by regulations require.

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Source: legislation.gov.uk · retrieved 2026-07-28