Guidance and regulation

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Betting, gaming and lotteries (VAT Notice 701/29)

Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
- From: HM Revenue & Customs
- Updated: 31 March 2017
Gaming Duty

Find out if you should pay Gaming Duty, how to register and how to pay.
- From: HM Revenue & Customs
- Updated: 1 October 2019
Gaming Duty (Excise Notice 453)

How Gaming Duty is charged, and who has to pay.
- From: HM Revenue & Customs
- Updated: 30 April 2024
Send your Gaming Duty return and payment online

Use the online service to send your Gaming Duty return using form GD95.
- From: HM Revenue & Customs
- Updated: 1 October 2019

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