Where a transaction takes place on an online marketplace, the buyer and a seller may not be resident in the same territory. In these scenarios, provided that one of the users is a UK user, the full amount of the revenue generated by the business should be brought into account for DST.
The exception is where the other user is resident in a country that also enforces a DST charge. In such a scenario, a ‘cross border relief’ claim may be made in your DST return, to reduce the UK DST on qualifying transactions by 50%.
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