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Contents

Official guidance
Digital Services Tax Manual

DST40000 · Calculating DST Liability

  • DST41000 · DST Thresholds, Rates and Allowances
  • DST42000 · DST Accounting Periods
  • DST43000 · Claims and Elections
  • DST44000 · Calculating the Total DST Liability of Members of the Group 
  • DST45000 · Allocating the DST Charge to Members of the Group
  • DST46000 · Anti-Avoidance
  • DST47000 · Interaction with Corporation Tax
  1. Digital Services Tax Manual
  2. Calculating DST Liability

DST40000 | Calculating DST Liability

From HM Revenue & Customs · Digital Services Tax Manual

Contents7 entries

  1. DST41000DST Thresholds, Rates and Allowances
  2. DST42000DST Accounting Periods
  3. DST43000Claims and Elections
  4. DST44000Calculating the Total DST Liability of Members of the Group 
  5. DST45000Allocating the DST Charge to Members of the Group
  6. DST46000Anti-Avoidance
  7. DST47000Interaction with Corporation Tax
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