The government agrees with the Committee’s recommendation. Target implementation date: end 2023 The government is committed to implementing Amount A of Pillar One and repealing DST. Ahead of the implementation of Pillar One, the government will continue to monitor DST as part of usual policy maintenance. HMRC has a dedicated DST compliance team working collaboratively with groups to understand their relevant online services and methodologies to identify ‘UK Users’. Where HMRC disagrees with a group’s position, appropriate compliance activity is undertaken. This will continue to be undertaken if DST is in force longer than anticipated. HMRC is enhancing its plans for identifying groups potentially within scope of DST, increasing awareness of DST amongst businesses and addressing the risks posed by groups without a physical presence in the UK that may not regularly engage with HMRC. These plans seek to address the risk of future non-cooperation with the regime and are due to be completed in 2023.