UK HMRC Guidance on Digital Services Tax

UK HMRC has published a series of guidance pages on the 2% Digital Services Tax that will apply to revenue earned from 1 April 2020. The Digital Services Tax is included as part of the Finance Bill, which is currently scheduled for its second reading in Parliament.
The different guidance and some of the key points are as follows:
Check if you need to register for Digital Services Tax
You’ll need to register for the Digital Services Tax service if your business provides a social media pl…