Digital Services Tax

Public Accounts Committee Closed Inquiry
Opened: 31 Oct 2022 Closed: 27 Jun 2023 Parliament page
In April 2020 HM Revenue & Customs (HMRC) introduced the Digital Services Tax, a 2% tax on the revenues of search engines, social media platforms and online marketplaces which derive value from UK users. The government expects to remove this tax when international reforms proposed by the Organisation for Economic … Read more
4 Recommendations
16 Conclusions
1 Report
1 Oral session
2 Letters
1 Event
Activity timeline 5 events
27 Jun
2023
Report published
27 Jun
2023
Correspondence
5 Apr
2023
Report published
12 Jan
2023
Correspondence
8 Dec
2022
Oral evidence
Oral evidence sessions 1 session
8 Dec 2022
View on parliament.uk
Digital Services Tax
Jim Harra · HMRC Jon Sherman · HMRC Mike Williams · HM Treasury
Title HC No. Published Items Response
Forty-Fourth Report - The Digital Services Tax HC 732 5 Apr 2023 20 Responded
Recommendations & Conclusions
1 result
Clear
16 Conclusion Rejected
Forty-Fourth Report - The Digital …
HMRC’s compliance work on 2020–21 payments of the Digital Services Tax was ongoing when we...
HMRC’s compliance work on 2020–21 payments of the Digital Services Tax was ongoing when we took evidence in December 2022.50 This has proved a much larger task than anticipated, as the number of business groups within the scope of the … Read more
Government Response
The government rejects committing to future reporting on 2020-21 DST compliance or producing a separate DST tax gap assessment, stating it is not practical or a good use of limited resources.
HM Treasury
View details
Government Response AI assessment · 19 of 4 classified
Accepted 9
Acknowledged 7
Not Addressed 2
Rejected 1
Total 4 recs + 16 conclusions
Correspondence 2 letters
27 Jun 2023 Joint correspondence from Beth Russell, Second Permanent Secretary, HM Treasury, and Jim Harra, Chief Executive and First Permanent Secretary, HM Revenue & Customs, re Forty-Fourth Report of Session 2022-23 – Digital Services Tax, dated Forty-Fourth Report of Session 2022-23 – Digital Services Tax
Parliament page
12 Jan 2023 Correspondence from Victoria Atkins MP, Financial Secretary to the Treasury, re update on Making Tax Digital, dated 19 December 2022
Parliament page