DST21000 | Overview of Revenues

DST is a tax on the gross revenues that a group receives from providing a digital services activity to UK users. Determining the total revenues from the digital services activity and the amount of these which are attributable to UK users are therefore key parts of the DST.

The worldwide amount of revenues arising from a digital services activity are called Digital Services Revenues in the legislation.

The worldwide revenue threshold means a group will not be chargeable if its total Digital Services Revenues are less than £500m in an annual accounting period.

The Digital Services Revenues that are attributable to UK users are called UK Digital Services revenues. The tax is charged on these revenues less a £25m allowance for an annual accounting period.

This chapter provides further guidance on identifying Digital Services revenues arising from DST activities and its attribution to UK users.