Schedule 9ZD, Part 5, paragraph 33(2)

The person must, in the tax period in which the increase or decrease is accounted for in the person’s business accounts, notify the Commissioners of the adjustment needed to the figures in the OSS scheme return or non-UK return (as the case may be) because of the increase or decrease.

← 1 · All articles · 3 →

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