UK Act of Parliament 2020 United Kingdom

Finance Act 2020

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At a glance

Enforced by

What's here

7 compliance obligations, 1 practical guide · 2 journeys

Penalty landscape

1 of 7 obligations carry an unlimited fine. 1 carries different penalties and 5 have no criminal penalty — flagged in the list below.

Who this Act binds

Business-side actors with duties under this Act, ranked by how often they appear.

Any Person 6

Plus 1 non-business duty on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.

Step-by-step journeys using this legislation

Walkthroughs that take you from a real business situation to compliance.

Relevant guidance

Practical guides for businesses affected by this Act, ordered by how closely they engage with it.

Supporting — topic alignment

1 guides

Digital Services Tax (DST) Compliance

Other Acts binding the same actors

For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.

Any Person also bound by 749 other Acts (top 5 shown)

Human Medicines Regulations 2012 2012 110 duties
Licensing Act 2003 2003 105 duties
Merchant Shipping Act 1995 1995 97 duties
Road Traffic Act 1988 1988 95 duties
Air Navigation Order 2016 2016 86 duties

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Part 1 — Income tax, corporation tax and capital gains tax

Browse 38 other sections in this Part — procedural / definitional / commencement

s.001

Part 2 — Digital services tax

s.047

Charge to DST

Pay Digital Services Tax if you meet the threshold conditions Any Person

s.053

Continuity of obligations etc where change in the responsible member

Assume all Digital Services Tax liabilities when becoming a responsible member Any Person

s.054

Duty to notify HMRC when threshold conditions are met

Notify HMRC when Digital Services Tax threshold conditions are met Any Person

s.055

Duty to notify HMRC of change in relevant information

Notify HMRC of changes to digital services tax group information Any Person

s.071

Review of DST

Other duties (1) — Crown / regulator

The Treasury must review and report on the Digital Services Tax Crown / Minister / Government department

Browse 29 other sections in this Part — procedural / definitional / commencement

s.039

Part 3 — Other taxes

s.088

HGV road user levy: transitional provision for end of exempt period

Unlimited fine

Fail to pay HGV road user levy after notice Any Person

Browse 25 other sections in this Part — procedural / definitional / commencement

s.073

Part 4 — Miscellaneous and final

s.102

s.098

Schedules

s.011

Private pleasure craft

7 years imprisonment

Use or supply restricted fuel for private pleasure craft Any Person

Browse 15 other Schedules — structural / supplementary

s.001

Official guidance

Authoritative sources published by regulators or government explaining this legislation.

Check DST registration requirements (GOV.UK) (opens in a new tab) Detailed Guidance

Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

HMRC

HM Revenue & Customs

Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …