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Notice

Excise Notice 147a: Pool Betting Duty

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

Updates to this page

From:
HM Revenue & Customs
Published:
1 December 2014
Last updated:
18 November 2025
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  1. The link to use to contact HMRC has been updated.

  2. Section 8.1 'How to pay' has been updated, you can now make an online bank account payment.

  3. This notice replaces the October 2017 edition of Notice 147a: Pool Betting Duty and has been revised to provide detailed guidance about Pool Betting Duty which came into effect on 1 December 2014.

  4. The postal address for the National Registration Unit has been updated.

  5. The postal address at sections 5.1 and 6.1 has been updated.

  6. The address for the National Registration Unit has changed.

  7. Replacement of the October edition of Notice 147a: Pool Betting Duty. The notice has been revised and provides legal and technical guidance about the reforms to Pool Betting Duty which came into effect on 1 December 2014.

  8. First published.

  9. Updated version October 2014

Documents

Excise Notice 147a — Pool Betting Duty

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Details

This notice includes guidance on:

  • UK persons
  • PBD calculations
  • registration
  • agents and representatives
  • keeping records
  • accounting periods
  • submitting returns
  • making duty payments to HMRC

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