# Finance Act 2020, Section 51: When DST is due and payable


Digital services tax in respect of an accounting period is due and payable on the day following the end of 9 months from the end of the accounting period.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/section/51 (the official version)
Page: https://openlegislation.uk/finance-act-2020/section-51
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.