HMRC is continuing to add guidance to its Digital Services Tax Manual, following royal assent to FA 2020. New sections cover DST returns and the obligation for the responsible member to notify HMRC when the group’s digital services revenues exceed the relevant thresholds.
HMRC is continuing to add guidance to its Digital Services Tax Manual, following royal assent to FA 2020. New sections cover DST returns and the obligation for the responsible member to notify HMRC when the group’s digital services revenues exceed the relevant thresholds.