The Public Accounts Committee is conducting a review of the UK digital services tax (DST) which proposes a 2% charge on the revenues of search engines, social media platforms and online marketplaces from UK users.
The committee will question HMRC and HM Treasury officials on the design, implementation and administration of the DST, which will include:
what the DST is and why it was introduced;
how HMRC managed risks when implementing the DST; and
lessons HMRC has learned from implementing the DST and how it intends to use them in implementing OECD reforms.
The DST was introduced in April 2020 but the government expects to remove it when the proposed OECD reforms are finalised.
The Public Accounts Committee is conducting a review of the UK digital services tax (DST) which proposes a 2% charge on the revenues of search engines, social media platforms and online marketplaces from UK users.
The committee will question HMRC and HM Treasury officials on the design, implementation and administration of the DST, which will include:
what the DST is and why it was introduced;
how HMRC managed risks when implementing the DST; and
lessons HMRC has learned from implementing the DST and how it intends to use them in implementing OECD reforms.
The DST was introduced in April 2020 but the government expects to remove it when the proposed OECD reforms are finalised.
