Register for Digital Services Tax and change your details
Find out when and how you need to register for Digital Services Tax.
When to register
This section has force of law under section 54 of the Finance Act 2020.
Check if you need to register for Digital Services Tax if your business provides a social media platform, search engine or online marketplace to UK users and these digital services activities generate both:
- global revenues of more than £500 million in a year
- UK revenues of more than £25 million in a year
You need to register within 90 days of the end of your first Digital Services Tax accounting period.
What you’ll need
This section has force of law under section 54 of the Finance Act 2020.
You’ll need:
- a contact person’s name, phone number and email address
- to know when your first accounting period for Digital Services Tax starts and ends
- the Government Gateway user ID and password of the responsible member
- your ultimate group parent company’s name and registered office address, if you are registering a group
If you’re registering a group
You can choose a company to be the responsible member and represent your group to HMRC.
If your group does not choose a responsible member, the ultimate parent company of the group will be the responsible member.
To register, your responsible member will need to:
- confirm it’s authorised to act as your group’s responsible member
- confirm the ultimate parent company has agreed to provide the information and resources it needs to meet its Digital Services Tax obligations
After you have registered, your responsible member will need to:
- submit your group’s Digital Services Tax return
- calculate any Digital Services Tax your group owes
- keep your group’s registered details up to date
- deal with any enquires from HMRC about your Digital Services Tax
- keep and preserve records needed to deliver your group’s return until the sixth anniversary of the end of each Digital Services Tax accounting period, or earlier if directed by HMRC
You can find out more details about nominating a responsible member in the Digital Services Tax manual.
How to register
This section has force of law under section 54 of the Finance Act 2020.
You must use the online service to register for Digital Services Tax.
To register, you’ll need the Government Gateway user ID and password of the responsible member for the group, or the company you want to register if it is not part of a group.
If you do not have a user ID, you can create one when you register.
Online services may be slow during busy times. Check if there are any problems with this service.
After you have registered
We’ll send you a registration number by email. You’ll need this number when you pay the Digital Services Tax.
Change your details
This section has force of law under section 55 of the Finance Act 2020.
You need to tell HMRC about a change to your registered details within 90 days of the change.
To change your details, email ccgdstmailbox@hmrc.gov.uk with your HMRC Customer Compliance Manager (CCM) copied in, if you have one.
Cancel your registration
You need to tell HMRC if you want to cancel your Digital Services Tax registration.
You can request cancellation of your registration from either the date you make the request, or a future date.
To cancel your registration, email ccgdstmailbox@hmrc.gov.uk with your CCM copied in, if you have one.
Get more information
If you have a question that is not covered by this guidance, contact dst.mailbox@hmrc.gov.uk.
Updates to this page
Last updated 20 April 2020 + show all updates
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Updated guidance if you're registering a group and HMRC's conditions for a responsible member.
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First published.