Digital Policy Alert logo

United Kingdom: Introduction of Digital Services Tax Manual

Policy overview

Description

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.

Original source

Scope

Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
online advertising provider, platform intermediary: user-generated content
Implementation Level
national
Government Branch
executive
Government Body
tax authority

Complete timeline of this policy change

Hide details
2020-03-19
adopted

HM Revenue & Customs released a manual for the application of the digital service tax. The manual i…

Key regulatory dimensions

Regulated subjects

The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type Private organisation
Economic activity platform intermediary: user-generated content
Category All

Policy change by business practice

The detailed activities within the scope of this policy or regulatory change.
service (any type): sale
Regulatory tool
Subordination under digital service tax
Sanctions
TBR - Existing statutory sanction
Regulated subjects
1

Policy change by business practice

The detailed activities within the scope of this policy or regulatory change.

service (any type): sale

We use cookies and other technologies to perform analytics on our website. By opting in, you consent to the use by us and our third-party partners of cookies and data gathered from your use of our platform. See our Privacy Policy to learn more about the use of data and your rights.