Notice

Excise Notice B: contingency

Published 14 October 2014

This notice was withdrawn on

This publication was originally archived on 24 December 2014.

© Crown copyright 2014

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This publication is available at https://www.gov.uk/government/publications/excise-notice-b-contingency/excise-notice-b-contingency

This publication was originally archived on 24 December 2014.

Foreword

This notice (referred to hereafter as ‘the B Notice’) concerns the gambling tax reforms which come into force on 1 December 2014, and should be read alongside the October 2014 editions of Notices:

  • 451A General Betting Duty (GBD)
  • 147A Pool Betting Duty (PBD)
  • 455A Remote Gaming Duty (RGD)

Referred to hereafter as ‘the A Notices’.

Bookmakers (liable to GBD/PBD) and gaming providers (liable to RGD) who need to register with HM Revenue and Customs (HMRC) under the gambling tax reforms before 1 December should read the relevant A Notice. At certain paragraphs within the A notice you will be directed to read a replacement paragraph within this B notice.

These replacement paragraphs are set out below, together with certain other paragraphs which are ‘additional’ to those in the A Notice (and are highlighted as such).

The replacement paragraphs are effective between the dates 14 October and 2 November 2014.

The additional paragraphs are only relevant and, to the extent that they have the force of law, only do so between 14 October and the date specified.

1. Registration applications

Notice 451A - para 3.1
Notice 147A - para 3.1
Notice 455A - para 3.1

The above listed paragraphs in the A Notices are replaced by the following between the dates 14 October and 2 November 2014.

Applications for registration should be made before the start of the activities attracting liability. If a registration application is made late, the date of registration cannot be backdated.

Important note (relevant to GBD and PBD only): Any bookmaker who holds or is required to hold a Remote Operating Licence (ROL) must use the prescribed electronic method. A paper registration application may only be made by a bookmaker not required to hold a ROL.

For RGD therefore, there is no option to register using a paper form.

Below we have made statutory provision in relation to registration for GBD, PBD and RGD.

Nothing in the following affects those who have:

  • made a previous notification to HMRC of a General Betting business (in which case paragraph 9.1 of Notice 451A stands)
  • previously had a pool betting permit granted by HMRC (in which case paragraph 10.1 of Notice 147A stands), or
  • a previous RGD registration (in which case paragraph 9.1 of Notice 455A stands)

The following has the force of law under the General Betting, Pool Betting and Remote Gaming Duties (Registration, Records and Agents) Regulations 2014 made under section 164(3)(a) of the Act

In respect of applications for registration between 14 October and 2 November 2014.

Prescribed electronic method (GTS)

The applicant, using the prescribed electronic method must, in order to start the process of making a registration application:

Supplementary information will subsequently be required to complete the application (see paragraph 2 below).

Paper registration application

The applicant, in order to make a paper registration application, must complete, as appropriate form:

  • GBD1: General Betting Duty - application to register a business and/ or
  • PBD1: Pool Betting Duty - application to register a business.

When an applicant has completed form GBD1 and/ or PBD1, they must send it/ them by post to:

National Registration Unit
HMRC
Portcullis House
21 India Street
GLASGOW
G2 4PZ


Applications sent to any other address may not be accepted.

2. Further information supplementary to that provided via the prescribed electronic method

Additional to Notices 451A, 147A and 455A

An application for registration which has started by using the prescribed electronic method will not, between 14 October and 2 November 2014, be considered as a complete application until supplementary information requested by HMRC is supplied. HMRC will not impose a penalty for late registration provided that the supplementary information is supplied by 31 January 2015.

The following has the force of law under the General Betting, Pool Betting and Remote Gaming Duties (Registration, Records and Agents) Regulations 2014 made under section 164 of the Act

Applicants for registration who started their application for registration using the prescribed electronic method between 14 October and 2 November2014 must supply the supplementary information requested by HMRC by 31 January 2015.

3. Group registration

Notice 451A - para 3.5
Notice 147A - para 3.5
Notice 455A - para 3.4

The above listed paragraphs in the A Notices - concerning how to apply for group registration - are replaced by the following between the dates 14 October and 2 November 2014.

The following has the force of law under the General Betting, Pool Betting and Remote Gaming Duties (Registration, Records and Agents) Regulations 2014 made under section 164(6) and (7) of the Act

In respect of applications for group registration between 14 October and 2 November 2014.

Prescribed electronic method (GTS)

The applicant, using the prescribed electronic method must, in order to start the process of making a registration application:

Supplementary information will subsequently be required to complete the application (see paragraph 4 below).

Paper registration application

The Group Lead Member (GLM), in order to make a paper registration application, must complete, as appropriate forms:

  • GBD1: General Betting Duty - application to register a business
  • GBD3: General Betting Duty - application for group treatment
  • GBD3A: General Betting Duty - members to be included in a group, and/or;

Forms:

  • PBD1: Pool Betting Duty - application to register a business
  • PBD3: Pool Betting Duty - application for group treatment
  • PBD3A: Pool Betting Duty - members to be included in a group

When the GLM has completed the forms they must send them by post to:

National Registration Unit
HMRC
Portcullis House
21 India Street
GLASGOW
G2 4PZ


Applications sent to any other address may not be accepted.

4. Further information supplementary to that provided via the prescribed electronic method

Additional to Notices 451A, 147A and 455A

An application for group registration which has started by using the prescribed electronic method will not, between 14 October and 2 November 2014, be considered as a complete application until supplementary information, requested by HMRC, is supplied. HMRC will not impose a penalty for late registration provided that the supplementary information is supplied by 31 January 2015.

The following has the force of law under the General Betting, Pool Betting and Remote Gaming Duties (Registration, Records and Agents) Regulations 2014 made under section 164 of the Act

GLMs who started an application for group registration using the prescribed electronic method between 14 October and 2 November 2014 must supply the supplementary information requested by HMRC by 31 January 2015.

5. Acceptance of registration applications

Additional to Notices 451A, 147A and 455A

A business who has applied for registration is not registered by HMRC until we issue a registration certificate showing a registration number.

Where we receive a correctly completed paper application for registration before 1 December 2014 but do not issue a registration certificate showing a registration number until after that date we will not issue a penalty for non-registration.

The situation for applications for registration which have started by using the prescribed electronic method is set out in paragraph 2 above.

6. Accounting periods

The following has the force of law under [the Return Regulations 2014] made under section 165 of the Act:

  • transitional provisions apply to accounting periods allocated in respect of successful registration applications started before 1 December 2014
  • in the case of successful registration applications started before 1 December 2014, the start date for first accounting periods will be 1 December 2014
  • all first accounting periods will end on 31 March2015 unless a different date is agreed with HMRC
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