Business tax – form

Gambling duties: apply for group treatment for Gaming Duty (GD60)

Use the online form to set up a new Gaming Duty group, or to disband an existing group.



Group treatment for Gaming Duty purposes allows 2 or more corporate bodies to be treated as a single entity accounting for Gaming Duty under the Departmental Trader Reference Number (DTRN) of their representative member.

The representative member or the person who controls the group must fill in this application.

To set up a new Gaming Duty group, or to disband an existing group, you can either:

  • use the online form (sign in to, or set up a Government Gateway account)
  • fill in the form on-screen, print it off and post it to HM Revenue and Customs (HMRC)

If you use the online form, you’ll get a reference number. You can use it to track the progress of your form.

You must also fill in form GD56 application to register for ‘Gaming Duty in the name of the representative member.

HMRC may refuse an application if we consider that it presents a risk to revenue.

Before you start using the postal form

If you’re using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the postal form fully before you can print it. You can’t save a partly completed form so you should gather all your information together before you begin to fill it in.

Excise Notice 453: Gaming Duty
Guidance on what casino operators need to know about Gaming Duty.

Gaming Duty application for registration (GD56)
Use form GD56 to apply for inclusion on the gaming duty register.

Application for inclusion on the Gaming Duty Register (GD57)
Use form GD57 to register partnership details when applying for inclusion on the Gaming Duty Register.

Notification of premises (GD58)
Use form GD58 to notify HMRC of premises to be included in or removed from your entry on the Gaming Duty Register.

Register online for Remote Gaming Duty
Use form GD120 to apply for registration for Remote Gaming Duty.

Send your Remote Gaming Duty Return online.