Forty-Fourth Report - The Digital Services Tax
Select Committee
Public Accounts Committee
HC 732
5 April 2023
Recommendations
2 results
2
Accepted
HMRC implemented the Digital Services Tax with little cost, and the experience could provide valuable...
Recommendation
HMRC implemented the Digital Services Tax with little cost, and the experience could provide valuable lessons for other new taxes. HMRC implemented the tax on schedule for only £6.3 million, less than budgeted, though there will be ongoing compliance costs. …
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Government Response Summary
The government agrees and says HMRC carries out an evaluation on the implementation of all measures that require new or updated systems and processes, and that they have since implemented other taxes learning lessons from the design and implementation of DST.
HM Treasury
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4
Accepted
HM Treasury and HMRC have a vital role in ensuring that the multilateral assurance framework...
Recommendation
HM Treasury and HMRC have a vital role in ensuring that the multilateral assurance framework for Pillar One of the OECD reforms will meet Parliament’s desire for accountability and transparency. The 140 jurisdictions involved in the development and implementation of …
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Government Response Summary
The government agrees and will write to the committee with the UK's objectives for the multilateral administrative framework, including audit arrangements and states that the forecasted revenues for Amount A will be published in the usual way after OBR scrutiny, at a future fiscal event.
HM Treasury
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