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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

19 Mar 2020
adopted

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.

Source
Event type outline
Action type adoption
Government branch executive
Government body tax authority

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