Guidance and regulation

Check the availability and any issues affecting the Gambling Tax Online Service.

• From: HM Revenue & Customs
• Updated: 6 February 2024

How to register, make changes to your registration, view your account and submit returns online

• From: HM Revenue & Customs
• Updated: 17 March 2015

Use this service to register as a bingo promoter with HMRC.

• From: HM Revenue & Customs
• Updated: 10 December 2018

This factsheet gives information about the penalties HMRC may charge if your return is more than 12 months late.

• From: HM Revenue & Customs
• Updated: 10 November 2023

Excise Duty rates for bingo, the National Lottery, amusement machines and general betting.

• From: HM Revenue & Customs
• Updated: 30 September 2022

Information Notes 2 and 3 on changes to gambling taxes from 1 December 2014.

• From: HM Revenue & Customs
• Updated: 14 February 2014

Use the online service to send your Gaming Duty return using form GD95.

• From: HM Revenue & Customs
• Updated: 1 October 2019

This notice provides legal and technical guidance about reforms to General Betting Duty from 1 December 2014.

• From: HM Revenue & Customs
• Updated: 24 April 2024

Operators of betting and gaming pools need to work out how the different gambling duties apply to amounts they take out of their pools.

• From: HM Revenue & Customs
• Updated: 26 June 2017

Finance Bill 2014 New Guidance Notes

• From: HM Revenue & Customs
• Updated: 8 October 2014

An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.

• From: HM Revenue & Customs
• Updated: 19 March 2014

This notice provides legal and technical guidance about reforms to Pool Betting Duty from 1 December 2014.

• From: HM Revenue & Customs
• Updated: 13 December 2021

Updates about the new rules affecting General Betting Duty, Pool Betting Duty and Remote Gaming Duty from 1 December 2014.

• From: HM Revenue & Customs
• Updated: 3 August 2014

When and how to appoint a representative in the UK and HMRC approval.

• From: HM Revenue & Customs
• Updated: 29 September 2023

This notice gives information about Remote Gaming Duty (RGD) which came into effect on 1 September 2007.

• From: HM Revenue & Customs
• Updated: 20 August 2015

This notice is for pool betting promoters and anyone who provides facilities for pool betting.

• From: HM Revenue & Customs
• Updated: 20 August 2015

This notice explains who has to account for General Betting Duty, which bets are liable to duty and how duty is calculated.

• From: HM Revenue & Customs
• Updated: 20 August 2015

Find out which online gambling free games and bonuses you offer are liable to tax, and how to calculate your liability.

• From: HM Revenue & Customs
• Updated: 30 August 2017

Use this service to send your Lottery Duty return to HMRC.

• From: HM Revenue & Customs
• Updated: 10 September 2018