A business will first have to decide whether its activities fall within the definition of in-scope activities.
Second, the business will have to asses which functions they perform meet the definitions of these activities, such as the functions within social media platforms that allow users to interact with other users, or publish and share personal details.
Then, the business will have to identify the quantum of revenues generated from those functions and finally strip out revenues that are not linked to the participation of a UK user. The DST liability is then calculated as 2% of this amount, subject to the safe-harbour alternative calculation.
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