Use form BD75 to tell HMRC you intend to trade as a:
- on-course bookmaker
- off-course bookmaker
- totalisator operator
- on-course bookmaker accepting off-course bets
- spread betting (financial and/or other)
It must be delivered to HMRC at least 7 days prior to commencement of business, see Notice 451 section 3 (Notification and Security) for guidance.
Excise Notice 451: General Betting Duty
Guidance on who has to account for General Betting Duty, which bets are liable to duty and how duty is calculated.