Business tax – form

Gambling duties: notification to trade as a general betting business (BD75)

This publication was withdrawn on 29 May 2015

This publication was originally archived on 17 March 2015.

Use form BD75 to tell HM Revenue and Customs (HMRC) you intend to trade as a general betting business.

Document

Detail

Use form BD75 to tell HMRC you intend to trade as a:

  • on-course bookmaker
  • off-course bookmaker
  • bet-broker
  • totalisator operator
  • on-course bookmaker accepting off-course bets
  • betting-exchange
  • 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.