DST55100 - Details Required for DST Return

The DST Return asks a series of questions to help the Responsible Member provide the required information to HMRC. The exact question asked will depend on the answers to earlier screens in an intuitive way, but the full list of potential questions is produced below for information.

Initial Questions

A1. Your group companies

The initial screen provides a list of the individual companies in the group that have a DST liability for this return period. If the list is not correct it is possible to add and remove company names from this screen. If a company has a UK Corporation Tax UTR using this will pre-fill many of the required details.

A2. Which DST activities are being reported on this return?

A tick box to confirm which of the three DST activities the group undertook in this period.

A3. Are you applying the alternative charges for low UK profit margins in this return?

If tick box to question A2 indicated Social Media Activity the following three questions will be asked.

B1. Are you applying the alternative charges for low UK profit margins to your social media activity?

B2. Has the group made a loss on its social media activity?

B3. What was the groups operating margin on its social media activity?

If tick box to question A2 indicated Search Engine Activity the following three questions will be asked.

C1. Are you applying the alternative charges for low UK profit margins to your search engine activity?

C2. Has the group made a loss on its search engine activity?

C3. What was the groups operating margin on its search engine activity?

If tick box to question A2 indicated Online Marketplace Activity the following questions will be asked.

D1. Are you applying the alternative charges for low UK profit margins to your online marketplace activity?

D2. Has the group made a loss on its online marketplace activity?

D3. What was the groups operating margin on its online marketplace activity?

D4. Are you claiming any relief on cross-border transactions for online marketplace activity in this return?

D5. How much cross-border transactions relief have you claimed in this return

Common Questions – All groups will need to complete the following

E1. What are your companies Digital Service Tax liabilities for [relevant tax period]?

For every company listed in response to A1 please provide the DST liability.

E2. How much of the £25m annual allowance are you claiming for [relevant tax period]?

To be completed in all cases, but will only be something other than £25,000,000 if the accounting period is less than 12 months.

E3. What is the group’s total Digital Services tax liability for [relevant tax period]?

E4. Do you need to be repaid any Digital Services tax for [relevant tax period]?

If the answer is yes there are subsequent questions to confirm bank details for the repayment.

E5. Check your answers & submit return