Excise Notice 456: Double Taxation Relief for gambling duties
This notice explains double taxation relief for General Betting Duty, Pool Betting Duty and Remote Gaming Duty.
Double Taxation Relief provides relief from double taxation for General Betting Duty, Pool Betting Duty and Remote Gaming Duty in certain circumstances where tax has been paid in the UK and in another country on the same remote gambling transaction. Double Taxation Relief is available for accounting periods ending on or after 1 April 2012.
Published: 1 November 2012
Updated: 31 August 2016
- Annex A amended to remove Romania from remote gaming duty section and added to general betting duty section.
- Annex A amended to include Romania to remote gaming duty section.
- Gambling Duties - Withdrawal of Double Tax Relief (DTR) Transitional Rules has been added to this page.
- First published.