DST44000 - Calculating the Total DST Liability of Members of the Group바카라 사이트�
This section sets out how a group바카라 사이트檚 total liability to DST is calculated. DST45000 then explains how this liability is allocated between members of the group. This is the final stage of the calculation and comes after the total liability for the group is calculated.
The steps to be followed are below:
Step 1
Determine the group바카라 사이트檚 total UK DST revenues for the accounting period.
Step 2
Deduct the DST allowance from the amount found under step 1. For a 12 month accounting period, this will be 拢25m.
Step 3
Calculate 2% of the amount calculated under step 2.
The result of Step 3 is the group바카라 사이트檚 total liability to DST and is referred to in the legislation as the 바카라 사이트済roup amount바카라 사이트�.
Alternative Charge
If a group elects to calculate the DST liability under the alternative basis of the charge, the calculation in this section is not followed. Instead, the group will calculate its liability under the alternative charge which is explained in DST43410.
Cross-Border Relief
If a group makes a claim relating to cross-border relief, the group바카라 사이트檚 total UK DST revenues in step 1 will be reduced by 50% of any revenues from relevant cross-border transactions.
The total amount of cross-border relief claimed must be reported in the DST return.