DST16400 - Treatment of Internal Search Engines

The legislation sets out that an internal website search engine is not in the scope of the DST. These are defined as a facility on a website that enables users to search the material on that website or closely related websites.

This is because the internet search engine category is only intended to apply to substantive online services whose core purpose or business involves the operation of a search engine. These internet search engines will, in principle, search the whole of the internet.

The exclusion was included to remove any uncertainty about the scope of an ‘internet search engine’. HMRC does not believe an internal search engine, which only allows a user to navigate information on a particular website, would be within the ordinary understanding of an internet search engine in any case. It is unlikely to be a distinct activity from the rest of the website that it is hosted on and is likely to be viewed as an ancillary service that supports the website. Nonetheless, the exclusion in the legislation puts this beyond doubt.

The legislation refers to closely related websites. Closely related is a very narrow concept which has limited effect. It reflects some businesses have more than one website. For instance, an international retailer may have a different website for different geographical markets, or a professional services firm specialising in multiple areas may operate a slightly different website for each division.