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 apply.
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. Use it to track the progress of your form.