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Chapter DST24000

Document Cited in Related
Vincent
Published date19 March 2020
Record NumberDST24000
CourtHM Revenue & Customs

DST23000 explained that Digital Services revenues will include all revenues received in connection with a digital services activity. This section briefly summarises some of the more common sources of revenues received from providing digital services activities. This is not intended to be exhaustive.

Social media services

Social media services will often receive revenues from:

  • displaying advertising to users of the service
  • subscription or other access fees from users of the service
  • charging users to access specific content on the platform
  • other direct fees from users of the service
  • sale or licencing of user data
Internet search engines

Internet search engines will typically receive revenues from:

  • Search advertising on the group’s search engine results
  • Search advertising shown by the search engine on third-party websites
  • Other search advertising revenues
  • sale/licencing of user data
Online marketplaces

Online marketplaces will often receive revenues from:

  • Commission fees received for facilitating transactions...

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