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Notice

General Betting Duty (Excise Notice 451a)

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

Updates to this page

From:
HM Revenue & Customs
Published:
15 December 2014
Last updated:
18 November 2025
Show all updates

  1. The links to use to contact HMRC have been updated.

  2. The foreword and terminology sections of this notice have been removed, as they are no longer needed.

  3. Information on how to contact excise and gambling duties enquiries has been added to the page.

  4. Section 7.1 'How to pay' has been updated, you can now make an online bank account payment.

  5. Paragraph 3.3.1 has been updated as from 4 January 2018 dealing in binary options will be a regulated activity and taxed as spread bets instead of general bets.

  6. This notice replaces the April 2016 edition of Notice 451A: General Betting Duty. The notice has been revised to provide more detailed guidance about the reforms to General Betting Duty which came into effect on 1 December 2014.

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

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

  9. This notice replaces the October edition of Notice 451A: General Betting Duty. The notice has been revised and provides legal and technical guidance about the reforms to General Betting Duty which came into effect on 1 December 2014.

  10. First published.

  11. Updated version October 2014.

Documents

General Betting Duty — (Excise Notice 451a)

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Details

This notice concerns General Betting Duty (GBD) from 1 December 2014 for bookmakers. It includes guidance on:

  • UK persons
  • registration applications
  • keeping records
  • accounting periods
  • submitting returns and making duty payments to HMRC

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