DST40000 | Calculating DST LiabilityFrom HM Revenue & Customs · Digital Services Tax ManualDetailsContents7 entriesDST41000DST Thresholds, Rates and AllowancesDST42000DST Accounting PeriodsDST43000Claims and ElectionsDST44000Calculating the Total DST Liability of Members of the Group DST45000Allocating the DST Charge to Members of the GroupDST46000Anti-AvoidanceDST47000Interaction with Corporation TaxPreviousNext