This notice provides legal and technical guidance about reforms to Pool Betting Duty from 1 December 2014.
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
Updated: 20 October 2017
- 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.
- The postal address for the National Registration Unit has been updated.
- 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