Business tax – notice

Excise Notice 455a: Remote Gaming Duty

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


This edition of Notice 455a, dated December 2014, cancels and replaces Notice 455a: Remote Gaming Duty (RGD) dated October 2014. This notice only concerns the reforms to RGD which came into force on 1 December 2014. It’s therefore in addition to the previous version of Notice 455 dated April 2010.

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