
News – 13.03.25
Electronic Sales Suppression (ESS) Campaign
HMRC is ramping up action on ESS tool users. Stay updated on key developments, impacts, and necessary next steps for you or your clients. … Read more
Insight – 10.03.25
Essential COFA tips for stronger financial compliance
All SRA law firms need a COFA, but smaller firms may find the role challenging. Here are key insights to help navigate it. … Read more
Upcoming event – 22.05.25
Charity SORP update webinar
Book to attend our Charity SORP update webinar today … Read more
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Businesses will be liable to the DST when a group’s worldwide revenues from these digital activities are more than £500 million and more than £25 million of these revenues are derived from UK users.
If a group’s revenues exceed these thresholds, revenues derived from UK users will be taxed at a rate of 2% however there is an allowance of £25 million, which means a group’s first £25 million of revenues derived from UK users will not be subject to the DST.
Businesses will be liable to the DST when a group’s worldwide revenues from these digital activities are more than £500 million and more than £25 million of these revenues are derived from UK users.
If a group’s revenues exceed these thresholds, revenues derived from UK users will be taxed at a rate of 2% however there is an allowance of £25 million, which means a group’s first £25 million of revenues derived from UK users will not be subject to the DST.
If caught by the new regime, the DST will be reportable and payable under the UK Corporation Tax framework.
The government still believes the most sustainable long-term solution to the tax challenges arising from digitalisation is reform of the international corporate tax rules. The DST will be dis-applied once an appropriate international solution is in place.
Read more on the Budget here.
If you have a query about any of the topics mentioned in this article, please fill in the form below and one of our experts will be in touch.
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