Excise Notice 147a: Pool Betting Duty
This notice provides legal and technical guidance about reforms to Pool Betting Duty from 1 December 2014.
This edition of Notice 147a, dated December 2014, cancels and replaces Notice 147a: Pool Betting Duty (PBD) dated October 2014. This notice only concerns the reforms to PBD which came into force on 1 December 2014. It’s therefore in addition to the previous version of Notice 147 dated September 2010.
It includes guidance on UK persons, registration, keeping records, accounting periods, submitting returns and making duty payments to HM Revenue and Customs.
Published: 1 December 2014
Updated: 15 April 2016
- The postal address at sections 5.1 and 6.1 has been updated.
- The address for the National Registration Unit has changed.
- 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.
- First published.
- Updated version October 2014