Excise Notice 455: Remote Gaming Duty (pre 1 December 2014)

This notice gives information about Remote Gaming Duty (RGD) which came into effect on 1 September 2007.



Notice 455 (April 2010) provided general information related to RGD before 1 December 2014 (also referred to throughout this revised version as ‘that date’). That notice also made a number of provisions which gave effect to the legal regime relating to RGD prior to that date. However there may be outstanding liabilities for the period prior to 1 December 2014 and requirements relating to what happened before that date. This revised notice 455 makes the necessary provisions which have the force of law for such outstanding liabilities.

Published 20 August 2015