Submit a Digital Services Tax return
Use this service to submit a return for Digital Services Tax, if you're registered for the tax.
You need to submit your return within one year of the end of your first Digital Services Tax accounting period.
Who should use this service
Use this service to submit a return for Digital Services Tax if:
- you’re registered for the tax
- your business provides a social media platform, search engine or online marketplace to UK users
- these digital services activities generate both:
- global revenues of more than £500 million in a year
- UK revenues of more than £25 million in a year
If you have registered as a group, your responsible member must submit your group’s returns.
When you must submit a return
You must submit your return within 12 months from the end of your Digital Services Tax accounting period.
You can check the date by when you need to submit your return by signing into the service.
There are penalties if you do not submit a return in time.
You can only submit a return once the accounting period you’re reporting for is over.
What you’ll need
This section has force of law under paragraph 2 of Schedule 8 to the Finance Act 2020.
You’ll need to tell us on your return:
- the total Digital Services Tax liability in sterling for your group for the period
- the company name, address and amount of liability in sterling, for each company in your group that has a liability
- how much of the £25 million annual allowance you have deducted from your total UK digital services revenues
For groups that prepare their consolidated financial accounts in non-sterling amounts, the revenue figures needed in the return should be converted to sterling and follow the same accounting policies, and applying the same exchange rates, as those used in preparing those consolidated financial accounts.
If you have elected to apply the alternative charge on any of the digital services activities you are reporting on, you will need to tell us:
- if your business made a loss on the activity
- your group UK operating margin for each activity that you applied the alternative charge to
If you are reporting on an online marketplace activity, you will also need to tell us if you are claiming any relief on cross-border transactions, and the amount of relief deducted from revenues.
How to submit a return
This section has force of law under paragraph 2 of Schedule 8 to the Finance Act 2020.
You must use the online service to submit your return for Digital Services Tax.
You’ll need to sign in to the service with the Government Gateway user ID you used to register for Digital Services Tax.
Online services may be slow during busy times. Check if there are any problems with this service.
Amend a previous return
This section has force of law under paragraph 3 of Schedule 8 to the Finance Act 2020.
If you submit a return that includes incorrect information, you must amend it using the online service.
You’ll need to provide the same information as when you submit a return for the period.
You can amend your return up to 2 years after the end of each Digital Services Tax accounting period to which the return relates.
If you owe more
If your amendment shows you have not paid enough, you’ll need to pay the difference between what you paid and the correct figure. You should do this as soon as possible.
HMRC will calculate and charge interest on what you owe until you pay the amount due in full.
If you paid too much
If after making your amendment you find that you paid too much Digital Services Tax, you can apply for a repayment.
You cannot apply for repayment of any more than the excessive amount of Digital Services Tax you have paid for the period that you made the amendment.
Get more information
To get help and support with submitting your return, email ccgdstmailbox@hmrc.gov.uk with your HMRC Customer Compliance Manager (CCM) copied in, if you have one.
You can find out more details about submitting your return in the Digital Services Tax manual.
Last updated 18 March 2021 + show all updates
-
More information for groups that prepare their consolidated financial accounts in non-sterling has been added to the 'What you'll need' section.
-
First published.