United Kingdom: HRMC Guidance for Digital Service Tax
Progress
Current status
adopted
19 Mar 2020 adopted
Scope
Implementers
United Kingdom
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
online advertising provider
platform intermediary: user-generated content
Government Branch
executive
Government Body
tax authority
Implementation Level
national
Timeline of events
Introduction of Digital Services Tax Manual
HM Revenue & Customs released a manual for the application of the digital service tax. The manual includes information on the scope, the time and place of registration, the tax return and the payment.
SourceEvent type
outline
Action type
adoption
Government branch
executive
Government body
tax authority