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Notice

Remote Gaming Duty (Excise Notice 455a)

This notice provides legal and technical guidance about reforms to Remote Gaming Duty (RGD) from 1 December 2014.

Updates to this page

From:
HM Revenue & Customs
Published:
15 December 2014
Last updated:
1 April 2026
Show all updates

  1. The Remote Gaming Duty rate has changed from 1 April 2026 to 40%. Sections 'Introduction' and 'RGD calculations' have been updated.

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

  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. This notice has been updated to give information about the new Remote Gaming Duty rate which came into effect from 1 April 2019.

  6. Notice updated to give more detailed guidance about Remote Gaming Duty which came into effect from 14 December 2014 and on freeplays which came into effect from 1 August 2017.

  7. This notice replaces the October edition of Notice 455A: Remote Gaming Duty. The notice has been revised and provides legal and technical guidance about reforms to Remote Gaming Duty which came into effect on 1 December 2014.

  8. First published.

  9. Section 6.2 has been added to the HTML attachment.

  10. Updated version October 2014

Documents

Remote Gaming Duty — (Excise Notice 455a)

HTML

Details

This notice is about Remote Gaming Duty (RGD) from 1 December 2014 for gaming providers. It includes guidance on:

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

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