Closed consultation

Digital 天美影院 Tax draft guidance

From:
HM Revenue & Customs
Published
11 July 2019

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Summary

Find out about the Digital 天美影院 Tax that applies from 1 April 2020 on revenues that groups receive from providing a social media platform, search engine or an online marketplace to UK users.

This consultation ran from
to

Consultation description

This draft guidance is subject to consultation until 5 September 2019.

HMRC will publish updated guidance later in 2019, reflecting comments received and the legislation at the time of publishing in the Finance Bill.

Find out more by reading the Introduction of the new Digital 天美影院 Tax measure.

Documents

PDF, 1.26 MB, 56 pages

Updates to this page

Published 11 July 2019

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