United Kingdom: Introduction of Digital Services Tax Manual
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 sourceScope
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
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