HMRC has published five guidance documents on DST:
Guidance on whether you need to register for Digital Services Tax: provides guidance on whether an organisation needs to register for the tax if the group provides a social media platform, search engine or online marketplace to UK users. Click here to access;
Guidance on registering for Digital Services Tax and how to change your details: find out when and how you need to register for DST. Click here to access;
Guidance on working out your Digital Services Tax: find out how much you will need to pay if DST applies to your business. Click here to access;
Guidance on submitting a Digital Services Tax return: use this service to submit a return for DST if you are registered for the tax. Click here to access; and
Guidance paying your Digital Services Tax: find out how to pay if you are registered to pay Digital Services Tax. Click here to access.