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The House of Commons’ Public Accounts Committee is reviewing the design, implementation and administration of the digital services tax. This was introduced in April 2020 and imposes 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 Co-operation and Development are agreed and passed into law.
The committee will discuss the following:
- what the digital services tax is and why it was introduced
- how HMRC managed risks when implementing the tax
- the lessons HMRC has learned from implementing the DST and how it intends to use them in implementing OECD reforms.
The call for evidence closes on 27 November.
