On 7 November 2018 further details of the UK digital services tax (DST) were published in a Digital services tax: consultation, confirming that from April 2020 a temporary tax will apply until the OECD can get its members to agree on a ‘comprehensive global solution’.

DST will apply a 2% tax on the UK user related revenues of businesses engaged in three key areas - search engines, social media platforms and online marketplaces - ignoring where the corporate owner of those revenues is located and regardless of the physical presence that the corporate has in the UK.