HMRC published the first four chapters of the new Digital services tax manual on 19 March, covering definitions of digital services activity, revenue and users and identifying UK users. The DST introduces a new 2% tax on the revenues of certain digital businesses which derive value from UK users from 1 April 2020. Legislation is contained in Part 2 of Finance Bill 2019/20.
A further set of HMRC guides published on 1 April cover certain administrative areas, including:
pay your digital services tax;
check if you need to register for digital services tax;
submit a digital services tax return;
register for digital services tax and change your details; and
HMRC published the first four chapters of the new Digital services tax manual on 19 March, covering definitions of digital services activity, revenue and users and identifying UK users. The DST introduces a new 2% tax on the revenues of certain digital businesses which derive value from UK users from 1 April 2020. Legislation is contained in Part 2 of Finance Bill 2019/20.
A further set of HMRC guides published on 1 April cover certain administrative areas, including:
pay your digital services tax;
check if you need to register for digital services tax;
submit a digital services tax return;
register for digital services tax and change your details; and
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