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Detail of outcome
This document summarises responses to the consultation, the government’s response to points raised and next steps.
Following this consultation, the government has published draft legislation, explanatory notes and a tax information and impact note (TIIN).
The government has announced that it will introduce a new Digital Services Tax in April 2020. This is designed as an interim response, pending global reform, to the challenges that digital businesses create for the international corporate tax system, as set out in the government’s previous position papers. The government is consulting on the detailed design and implementation of that tax ahead of its inclusion in the 2019-20 Finance Bill.
The consultation runs until 28 February 2019.