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Call for Evidence

Digital Services Tax

In April 2020 HM Revenue & Customs (HMRC) introduced the Digital Services Tax, 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 (OECD) are agreed and passed into law.

The Committee will question senior officials at HMRC and HM Treasury on the design, implementation and administration of the Digital Services Tax and readiness to replace it with the OECD reforms. Questions include:

  • What the Digital Services Tax is and why it was introduced
  • How HMRC managed risks when implementing the Digital Services Tax
  • The lessons HMRC has learned from implementing the Digital Services Tax and how it intends to use them in implementing OECD reforms.

If you have evidence on any of these issues including the findings of the NAO report underlying this inquiry and call for evidence, please submit here by Sunday 27 November 2022 at 18:00.

This call for written evidence has now closed.

Go back to Digital Services Tax Inquiry