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Chapter DST19200

Document Cited in Related
Vincent
Published date19 March 2020
Record NumberDST19200
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

DST19000 explained that the revenues of an online advertising service are included in the revenues of a digital services activity when the online advertising service is associated with the digital services activity. This section explains what is meant by an online advertising service and provides a highly simplified overview of the online advertising industry.

The legislation defines an online advertising service as an online service which facilitates online advertising.

This definition is broad and is intended to cover online services at all stages in the online advertising process or value chain. It also includes supporting technologies which facilitate the display of online advertising.

This includes:

  • Demand-side platforms (DSP)
  • Supply-side platforms (SSP)
  • Ad exchanges
  • Publisher and advertiser ad servers
  • Analytic programmes
  • Web browsers

This list is non-exhaustive. Any online service which facilitates advertising online will be an online advertising service.

Although they may facilitate advertising by providing an outlet for advertisements, other publishing services are unlikely to benefit from their association with the digital service activity and so will only be in scope of DST when they are themselves a social media service, search engine or online marketplace.

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