Policy paper

Introduction of the new Digital Services Tax

This measure introduces a new Digital Services Tax from April 2020.

From:
HM Revenue & Customs
Published
11 July 2019

Documents

Introduction of the new Digital Services Tax

HTML

Draft legislation

PDF, 246 KB, 37 pages

Explanatory notes

PDF, 359 KB, 37 pages

Details

The government is introducing a new 2% tax on the revenues of search engines, social media platforms and online marketplaces which derive value from UK users.

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Published 11 July 2019

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