General Betting Duty (Excise Notice 451a)
This notice provides legal and technical guidance about reforms to General Betting Duty from 1 December 2014.
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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
Last updated 24 April 2024 + show all updates
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The foreword and terminology sections of this notice have been removed, as they are no longer needed.
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Information on how to contact excise and gambling duties enquiries has been added to the page.
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Section 7.1 'How to pay' has been updated, you can now make an online bank account payment.
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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.
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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.
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The postal address at sections 5.1 and 6.1 has been updated.
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The address for the National Registration Unit has changed.
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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.
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First published.
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Updated version October 2014.