The UK National Audit Office recently published a report on HMRC's implementation of the Digital Services Tax (DST). The DST was introduced in April 2020 and is planned to be retired once Pillar 1 of the OECD's two-pillar solution is introduced in the UK. Some of the key findings of the report are as follows:

HM Revenue & Customs (HMRC) received GBP 358 million in DST receipts for the 20…