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Legislation
Finance Act 2020

Crossheading Charge to tax

  • Section 46 Meaning of “the threshold conditions”
  • Section 47 Charge to DST
  • Section 48 Alternative basis of charge
  • Section 49 Section 48: meaning of “relevant operating expenses”
  • Section 50 Relief for certain cross-border transactions
  • Section 51 When DST is due and payable
  1. Charge to tax
  2. When DST is due and payable

Section 51 | When DST is due and payable

From legislation.gov.uk

Digital services tax in respect of an accounting period is due and payable on the day following the end of 9 months from the end of the accounting period.

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