1. International and HMRC Materials
  2. HMRC Manuals
  3. Digital Services Tax Manual
Digital Services Tax ManualDST30000DST31000DST31200 Identifying the Relevant User in Long Value Chains ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions

  • DST31200 Identifying the Relevant User in Long Value Chains (ingested December 26, 2020)
  • DST31200 Identifying the Relevant User in Long Value Chains (ingested March 13, 2021)
  • DST31200 Identifying the Relevant User in Long Value Chains (ingested March 20, 2021)
  • DST31200 Identifying the Relevant User in Long Value Chains (ingested May 1, 2021)
  • DST31200 Identifying the Relevant User in Long Value Chains (ingested August 5, 2023)
  • DST31200 Identifying the Relevant User in Long Value Chains (ingested February 10, 2024)
  • DST31200 Identifying the Relevant User in Long Value Chains (ingested March 21, 2020)