Collection

Gambling duties: detailed information

Guidance and forms covering gambling duties. Including, Bingo, Gaming, Lottery and Machine Games Duty, general betting duty and payments.

• From: HM Revenue & Customs, HM Treasury, and Department for Culture, Media and Sport
• Published: 5 February 2024

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Bingo Duty

• Bingo Duty
  • 11 September 2014
  • Guidance

Gaming Duty

• Gaming Duty
  • 1 October 2019
  • Guidance

Lottery Duty

• Lottery Duty
  • 13 March 2013
  • Guidance

Machine Games Duty

• Machine Games Duty

General Betting Duty, Pool Betting Duty and Remote Gaming Duty

• General Betting Duty, Pool Betting Duty and Remote Gaming Duty
  • 13 May 2020
  • Guidance
• General Betting Duty, Pool Betting Duty and Remote Gaming Duty: appoint a representative in the UK
  • 29 September 2023
  • Guidance
• Register for gambling tax
• File your gambling tax return
• Gambling Tax Service: online service guide for General Betting Duty, Pool Betting Duty and Remote Gaming Duty
  • 17 March 2015
  • Guidance

Paying HMRC

• Pay Gaming or Bingo Duty
  • 2 June 2023
  • Guidance
• Pay Machine Games Duty

Forms and reference material

• Gambling Tax Reform: Information Notes
  • 14 February 2014
  • Guidance
• Gambling Tax Reform updates
  • 3 August 2014
  • Guidance
• Finance Bill 2014 New Guidance Notes
  • 8 October 2014
  • Guidance
• Rates and allowances: Excise Duty — Gambling Duty
  • 30 September 2022
  • Guidance

Published 5 February 2024