Digital Services Tax Act 2020
What this means for your business
- Enforced by
- HMRC
- Applies to
- United Kingdom
- On this page
- 1 compliance obligation, 1 practical guide
What you must do
1 compliance obligation under this legislation — 1 can result in imprisonment.
Offences and prohibitions 1
Use or supply restricted fuel for private pleasure craft
7 years imprisonmentIf you use, supply or allow restricted fuel (rebated fuel or marked oil) to be used as fuel for a private pleasure craft, you commit an offence. On conviction you face an unlimited fine and/or up to seven years’ imprisonment, plus possible forfeiture of the fuel and additional excise‑duty charges. The offence can be tried either in the magistrates’ court or the Crown Court.
Penalties for non-compliance
1 penalty under this legislation. 1 can result in imprisonment. 1 carry an unlimited fine.
Use or supply restricted fuel for private pleasure craft
Unlimited fine and/or 7 years imprisonment
Practical guidance
Our guides explain how to comply with the requirements above.
Sections and provisions
131 classified provisions from this legislation.
Duties 5
Offences and penalties 2
Powers 6
- s.13 Power to exempt social security benefits from income tax
- s.20 Repaying sums paid to HMRC under agreements relating to certain loans etc
- s.67 Interest on overdue DST
- s.96 Charge for allocating allowances under emissions reduction trading scheme
- s.99 HMRC debts: regulations
- s.111 Preparing for a new tax in respect of certain plastic packaging
Definitions 26
- Schedule 3 Entrepreneurs' relief the relevant individual the relevant shareholders original shares
- s.11 Apprenticeship bursaries paid to persons leaving local authority care Apprentice
- s.39 Digital services tax: introduction
- s.41 Meaning of “UK digital services revenues” marketplace transaction online advertising revenues online marketplace revenues
- s.42 UK digital services revenues: accommodation and land online marketplace revenues
- s.43 Meaning of “digital services activity” etc Digital services activity Social media service Online marketplace
- s.44 Meaning of “user” and “UK user” UK user
- s.45 Exclusion for online financial marketplaces financial instrument provider relevant accounting period
- s.48 Alternative basis of charge the appropriate proportion
- s.49 Section 48: meaning of “relevant operating expenses” Excluded expenses specified
- s.50 Relief for certain cross-border transactions Relevant cross-border transaction foreign user foreign DST charge
- s.52 Meaning of “the responsible member”
- s.57 Meaning of “group”, “parent” etc group GAAP group subsidiary
- s.58 Section 57: meaning of “relevant entity” relevant entity participator recognised stock exchange
- s.59 Continuity of a group over time
- s.61 Accounting periods and meaning of “a group's accounts” accounting reference date
- s.63 Meaning of revenues arising, or expenses recognised, in a period consolidation exemption
- s.64 Meaning of “the applicable accounting standards” etc Acceptable overseas GAAP IAS specified
- s.72 Interpretation of Part HMRC accounting period the applicable accounting standards
- s.77 Stamp duty: transfers of unlisted securities and connected persons unlisted securities the enactments relating to stamp duty
- ... and 6 more definitions
Exemptions 13
- s.4 Starting rate limit for savings for tax year 2020-21
- Schedule 16 Taxation of coronavirus support payments
- s.17 Loan charge reduced where underlying liability disclosed but unenforceable
- s.18 Relief from interest on tax payable by a person subject to the loan charge
- s.26 Quarterly instalment payments
- s.37 Gains from contracts for life insurance etc: top slicing relief
- s.56 Duty to file returns
- s.76 Exceptional circumstances preventing disposal of interest in three year period
- s.86 Motor caravans
- s.88 HGV road user levy : exempt period
- s.103 HMRC: exercise of officer functions
- s.110 Future Fund: EIS and SEIS relief
- Schedule 15 Tax relief for scheme payments etc