CONSULT.ClosedConsultation · gov.uk
Digital Services Tax draft guidance
Find out about the Digital Services Tax that applies from 1 April 2020 on revenues that groups receive from providing a social media platform, search engine or an online marketplace to UK users.
Last fetched 03 May 2026 · gov.uk
Detail
This draft guidance is subject to consultation until 5 September 2019.
HMRC will publish updated guidance later in 2019, reflecting comments received and the legislation at the time of publishing in the Finance Bill.
Find out more by reading the Introduction of the new Digital Services Tax measure.
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