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

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

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General Betting Duty notification to carry on a general betting business (BD75)

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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.

Published 4 April 2014