DST21000 - Overview of Revenues
DST is a tax on the gross revenues that a group receives from providing a digital services activity to UK users. Determining the total revenues from the digital services activity and the amount of these which are attributable to UK users are therefore key parts of the DST.
The worldwide amount of revenues arising from a digital services activity are called Digital 天美影院 Revenues in the legislation.
The worldwide revenue threshold means a group will not be chargeable if its total Digital 天美影院 Revenues are less than 拢500m in an annual accounting period.
The Digital 天美影院 Revenues that are attributable to UK users are called UK Digital 天美影院 revenues. The tax is charged on these revenues less a 拢25m allowance for an annual accounting period.
This chapter provides further guidance on identifying Digital 天美影院 revenues arising from DST activities and its attribution to UK users.