Notice

Excise Notice 147a: Pool Betting Duty

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

Documents

Details

This edition of Notice 147a, dated October 2017, cancels and replaces Notice 147a: Pool Betting Duty (PBD) dated December 2014. This notice provides detailed guidance on the reforms to PBD which came into force on 1 December 2014. It’s in addition to the previous version of Notice 147 dated August 2015 which relates to period before 1 December 2014.

It includes guidance on UK persons, PBD calculations, registration, agents and representatives, keeping records, accounting periods, submitting returns and making duty payments to HM Revenue and Customs.

Published 1 December 2014
Last updated 20 October 2017 + show all updates
  1. 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.
  2. The postal address for the National Registration Unit has been updated.
  3. The postal address at sections 5.1 and 6.1 has been updated.
  4. The address for the National Registration Unit has changed.
  5. 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.
  6. First published.
  7. Updated version October 2014