Notice

Excise Notice 455a: Remote Gaming Duty

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

Documents

Details

This notice replaces the December 2014 edition of Notice 455a: Remote Gaming Duty. It has been revised to give more detailed guidance about the reforms to RGD which came into effect on 1 December 2014, together with the changes to the treatment of RGD on freeplays which came into effect for all accounting periods beginning on or after 1 August 2017.

It includes guidance on UK persons, registration, keeping records, accounting periods, submitting returns and making duty payments to HM Revenue and Customs.

Published 15 December 2014
Last updated 22 February 2018 + show all updates
  1. 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.
  2. 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.
  3. First published.
  4. Section 6.2 has been added to the HTML attachment.
  5. Updated version October 2014