Market leading insight for tax experts
View online issue

The UK’s digital services tax: what’s changed

Speed read
With effect from 1 April 2020, the UK now has a digital services tax (DST), joining France and Italy which already have in place broadly similar taxes. The UK DST is charged at 2% on revenues made by large businesses that provide a social media service, search engine or online marketplace to UK-based users. While the legislation has not changed significantly since the draft issued in July 2019, the guidance has been comprehensively reworked and expanded, offering significantly more examples on how, in HMRC’s view, the DST should be applied by businesses.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.