Detailed guide: Register for Digital Services Tax and change your details

When to register

Check if you need to register for Digital Services Tax.

You’ll need to register within 90 days of the end of your first Digital Services Tax accounting period.

As Digital Services Tax will apply to accounting periods from 1 April 2020, if your group’s accounting period ends soon after this date you may need to take action now to avoid a possible penalty.

This guidance will be updated once Digital Services Tax legislation comes into force.

What you’ll need

You’ll need:

  • a contact person’s name, phone number and email address
  • to know when your first accounting period for Digital Services Tax starts and ends
  • the Government Gateway user ID and password of the responsible member
  • your ultimate group parent company’s name and registered office address, if you are registering a group

If you are registering a group

You can choose a company to be the responsible member of the group to represent your group to HMRC.

If your group does not choose a responsible member, the ultimate parent company of the group will be the responsible member.

Your responsible member will need to:

  • register your group
  • submit your group’s Digital Services Tax return
  • calculate any Digital Services Tax your group owes
  • keep your group’s registered details up to date
  • deal with any enquires from HMRC about your Digital Services Tax
  • keep and preserve records needed to deliver your group’s return until the sixth anniversary of the end of each Digital Services Tax accounting period, or earlier if directed by HMRC

How to register

You can use the online service to register for Digital Services Tax from 1 April 2020.

To register, you’ll need the Government Gateway user ID and password of the responsible member for the group, or the company you want to register if it is not part of a group.

If you do not have a user ID, you can create one when you register.

Start now

After you have registered

We’ll send you a registration number by email. You’ll need this number when you pay the Digital Services Tax.

Change your details

You need to tell HMRC about a change to your registered details within 90 days of the change.

Contact your HMRC Customer Compliance Manager (CCM) to change your details. If you do not know who your CCM is, or do not have one, email [email protected].

Cancel your registration

You need to tell HMRC if you want to cancel your Digital Services Tax registration.

You can request cancellation of your registration from either the date you make the request, or a future date.

To cancel your registration, contact your CCM. If you do not know who your CCM is, or do not have one, email [email protected].

Get more information

If you have a question that is not covered by this guidance, contact [email protected].

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