Bingo Duty (Excise Notice 457)

Find out about Bingo Duty, how the duty is charged and who has to pay.


This notice explains:

  • the rate of Bingo Duty
  • whether you have to pay Bingo Duty and what exemptions apply
  • how to work out and pay duty
  • what records and accounts you must keep
  • our legal powers

This notice is aimed at bingo promoters and anyone else involved in providing facilities for the playing of bingo.

A bingo promoter is a person who promotes the playing of bingo chargeable with Bingo Duty. For licensed bingo, it’s the person holding the bingo operating licence and for non-licensed bingo, it’s the person who provides the facilities to play bingo.

Licensed bingo is bingo played at premises licensed under the Gambling Act 2005, or Chapter II of Part III of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985.

A licensed premises is any premises licensed by the local licensing authority, a non-licensed premises is any club or miner’s welfare institute providing facilities for small scale bingo (under part 1, schedule 3 of the Betting and Gaming Duties Act 1981).

Bingo for the purposes of this notice includes any version of the game, no matter what it’s called.

Licences and law

The Gambling Act 2005 contains separate requirements for bingo operating and premises licences.

The primary law can be found under sections 17 to 20C, and schedule 3 of the Betting and Gaming Duties Act. Secondary legislation is contained in The Bingo Duty Regulations 2003.

In Great Britain (England, Scotland and Wales), commercially operated bingo clubs must hold a bingo operating licence under the Gambling Act 2005. In Northern Ireland, promoters must hold a licence under chapter II, part III of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985.

The amounts you may charge your players, and the conditions that apply to licensed bingo clubs in Great Britain, are governed by regulations made by the Department for Culture, Media and Sport. In Northern Ireland, the regulations are made by the Department of Health and Social Services.

If you apply for a social law licence, you must send HMRC a copy of your application.

If you have any queries about law or your licences for your bingo club, contact the:

Find more information in The law on Bingo Duty.

What Bingo Duty is

Bingo Duty is duty on a bingo promoter’s profits at the end of each accounting period.

Bingo promoter’s profits are the difference between bingo receipts and any expenditure on bingo winnings. Bingo receipts are the amount customers pay to play and bingo winnings are the expenditure on prizes won by players.

It’s chargeable on all bingo games (including any version of the game under a different name), when played in the UK and its territorial sea – unless the games are eligible for exemption.

Money, for the purpose of Bingo Duty, includes any token, voucher or object given by a player for cards and recognised for the purpose of the exchange to represent a sum of money.

Find out the Excise Duty rates for Bingo Duty.

What Bingo Duty does not apply to

No duty is payable for:

Commercial bingo clubs are clubs run commercially for profit.

Non-profit making bingo

This exemption applies to bingo played under certain provisions in the Betting and Gaming Duties Act 1981, or in the case of Northern Ireland, the Betting, Gaming Lotteries and Amusements (Northern Ireland) Order 1985.

For bingo to be classified as non-profit making, you cannot charge people to play (either directly, or by a levy on stakes or winnings). It does not matter if this charge or levy would be compulsory, customary or voluntary.

The definition of a ‘charge’ includes an admission fee, but does not include any payment that’s:

  • the whole or any part of a subscription to a club
  • an entrance subscription for membership to a club
  • any stakes (the amount paid by players for their cards, excluding admission or participation charges)

An admission charge or fee is the amount charged to get into the premises. Premises includes any place and any means of transport.

A participation charge is a payment that allows players to take part in a game and is separate from any additional payment for cards.

The term ‘club’ is used here to describe that which is constituted and conducted for the benefit of its members. It does not cover any situation where the club or membership is temporary.

Small-scale bingo

This is bingo promoted by any non-licensed club, institution, organisation or association of persons, where the only people entitled to play bingo are a:

  • member of a group or organisation
  • guest of a member of a group or organisation
  • guest of a group or organisation

Small-scale bingo where other people are entitled to play, may still be exempt. However, you will not be exempt if you meet any of the following conditions:

  • on any one day:
    • winnings exceed £500
    • stakes exceed an aggregate of £500
  • within an accounting period:
    • winnings exceed £7,500
    • stakes exceed an aggregate of £7,500

If these limits are exceeded, Bingo Duty will be due for that accounting period and the next 2 accounting periods (even when they do not exceed the limit in all of those periods).

Small-scale amusements provided commercially

This is bingo that is played at a:

  • family entertainment centre (as defined in section 238 of the Gambling Act 2005)
  • premises where an amusement permit under Article 111, or pleasure permit under Article 157 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985, have been granted and are in force
  • premises where an adult gaming centre premises licence is in force (issued under part 8, section 150(1)(c) of the Gambling Act 2005), with at least one machine causing a person to be liable to pay Machines Games Duty
  • pleasure fair consisting wholly or mainly of amusements provided by travelling showmen, held on any day of a year, on premises which have not been used to hold such a fair for more than 27 days in that year

For this bingo to be exempt, the following criteria must also be met:

  • no more than £1 is paid for one card for any one game
  • no more than £500 is paid in total for cards in any one game
  • no more than £70 is offered or given as a monetary prize
  • the winning of (or buying a chance to win) a prize does not give a person any further opportunity to win money in any other game or lottery
  • for pleasure fairs, the opportunity to play bingo is not the only (or main) reason why people attend


You must register as a bingo promoter at least 14 days before you intend to promote bingo in a new commercially operated bingo club.

If you promote small-scale bingo, you must tell HMRC within 5 days of the date you go over the small-scale exemption limit.

When your registration has been processed, you’ll be given a bingo reference number which you should quote whenever you contact us about Bingo Duty.

Report changes

You must tell HMRC about any changes which could affect your duty registration within 7 days. Changes you must tell us about include:

  • a change to the legal entity of your business changes, such as if a sole proprietorship becomes a limited company
  • a change of trading name or address
  • if you’ve not exceeded the small-scale bingo turnover limits for 2 clear accounting periods (non-commercial bingo only)
  • if you stop promoting bingo where Bingo Duty is payable
  • a change of company officials responsible for duty payment

If you stop trading, contact the Gambling Duties Team as soon as you know your last day of trading.

If you fail to notify

You could be charged a penalty if you fail to notify us of your bingo business or of any business changes at the right time.

Find out more in Compliance checks: penalties for failure to notify.

The accounting period

The standard accounting period is a period of 4 or 5 weeks, ending on the last Sunday of each calendar month. For example, 28 December to 31 January (5 weeks) or 1 February to 28 February (4 weeks).

There’s scope for non-standard periods which can be between 27 and 35 days. These must cover 12 consecutive periods in a year totalling no more than 53 weeks. Each period does not need to be the same length.

If you want to adopt non-standard accounting periods, write to the Gambling Duties Team at least 28 days before the first period starts.

Your letter must confirm the dates of when each period starts and when the 12th period ends. It may only cover a 12-month period. To continue using non-standard accounting periods after this time, you must send a new letter at least 28 days before the next period starts.

If we cannot agree to your proposed alternative accounting periods, you’ll have to operate the normal accounting periods. Under the Finance Act 1994, you can appeal against our decision.

Returns and duty payment

You must submit a return at the end of each accounting period, using form BD510.

If you have not promoted bingo during an accounting period, you must send us a nil return for that period.

HMRC must receive your return and payment no more than 15 days after the end of your accounting period. If the 15th day is a Saturday, Sunday or bank holiday, your return and payment must reach us by the last business day before the 15th day.

If you do not follow the rules when making returns and payments, you may receive civil penalties. Read the law on Gaming Duty.

Seasonal traders

Where your normal trading practice will temporarily close for specific months each year, you can avoid completing nil returns for each of those months by telling HMRC in advance of the relevant dates.

Correct a mistake on your return

HMRC can charge a penalty if either:

  • your return or other tax document is inaccurate and as a result you do not pay enough duty
  • you do not tell us a duty assessment we have sent to you is too low

Find more information about inaccuracy penalties and how to appeal.

If an error meant that you did not pay enough duty on a previous return, you should make an adjustment on your next return. Make sure you keep sufficient documentation to give a satisfactory audit trail. We may ask you to explain the adjustment.

Do not include any underdeclarations in your return that we’ve notified to you on form EX601. For example, following a visit by one of our officers.

If you’ve paid too much duty, you’ll need to make a claim in writing to the Gambling Duties Team.

Find more information in Excise Notice 212: statutory interest and repayment of overpaid Excise Duty.

Avoiding penalties

You can avoid a financial penalty by checking that you’ve given complete and accurate information on your return. If you’re aware you’ve made a mistake on your return, tell us as soon as possible. We’ll be able to reduce the penalty, in many cases to zero.

You have the right to appeal if we impose such a penalty.

For further information on penalties, read the Compliance checks factsheets: penalties.

Payment of Bingo Duty

The following rules have the force of law under Regulations 8(2)(a) and 8(2)(b) of the Bingo Duty Regulations 2003. The commissioners prescribe that payment may be made electronically.

HMRC accepts payment by a range of methods, but recommends you use one of the following:

  • online bank account payments
  • BACS direct credit
  • internet or phone banking

For CHAPS, you’ll need to supply your bank or building society with the following details:

  • sort code: 08-32-00
  • account number: 12000911
  • account name: HMRC GACA
  • payment amount
  • your bingo reference number which you should find on your notice to file

In the case of a payment by Direct Debit, the Commissioners will begin the collection process on the ‘due date’ (which is the 15th day after the end of each accounting period or the last business day immediately before this date). Direct Debit payment plans can be used to pay amounts up to a maximum of £20 million.

If you’re unable to pay using these options, you should send a cheque with your duty return to HMRC by post. Cheques should be made payable to ‘HM Revenue and Customs only’, followed by your bingo reference number.

Send your payment to:

HM Revenue and Customs
United Kingdom

Whatever payment method you use, you must make sure you’ve enough funds in your account to satisfy payment.

If you make a payment electronically (without a return or remittance document), make sure that you endorse it with:

  • your bingo reference number
  • the reason for the payment

If your bingo promotion makes a loss (your total winnings exceeds your total receipts for that accounting period), no duty will be due for the period in which the loss occurs.

Find more information on paying Bingo Duty.

If you do not pay what is due

If you fail to pay any duty due (full or in part), HMRC may order civil proceedings for recovery of the debt. Read the law on Bingo Duty.

In serious cases, we may ask the Gambling Commission to review your operating or premises licences.

We do not normally request security for duty, however we may ask if there’s a risk to the revenue. You will be notified of this.

How to work out what Bingo Duty is due

If you’re a bingo promoter, you’re liable to pay any Bingo Duty due on your bingo promotion profits.

The Bingo Duty due will be 10% of your bingo promotion profits for each accounting period.

Follow these steps to work out how much duty is due:

  1. Work out bingo receipts.

  2. Work out winnings expenditure.

  3. Work out bingo promotion profits.

  4. Work out 10% of your bingo promotion profits.

Special rules apply to combined bingo games.

Work out bingo receipts

Your bingo receipts include all payments due or paid to you in an accounting period, which allow players (or gives them an opportunity) to play a game of bingo promoted by you. It does not matter whether the amount falls due to you or to another person.

You should include:

  • participation fees
  • stakes from main stage bingo, combined and prize bingo

Prize bingo games are typically played in the interval between main-stage bingo (sometimes played in the form of mechanised bingo). The majority of prizes are non-monetary, but small cash prizes up to £70 are allowed.

You should not include payment that do not relate to the playing of bingo, including:

  • admission fees
  • membership fees
  • catering charges

How to treat ‘national game’ levy fees

If you pay a levy fee to the National Game based on your participation fee takings, you must not use this amount to reduce your total bingo receipts.

Account for single charges covering more than playing bingo

If you make a single charge that pays for more than only playing bingo, you must divide it to show what the separate charges would usually be.

For example, if you charge £10, this may be split into:

  • £1 for admission
  • £6 for participation fee and stakes
  • £3 for a meal

You would only include £6 in your bingo receipts because the other expenses cover admission fees and catering.

There’s no set method in splitting these costs, but you should use your usual charges for items such as admission fees. You must keep details of how you’ve split the charge. HMRC may ask you to provide proof to support your workings out.

Where you give a customer a voucher or ticket for a meal or a drink, you should use the face value shown on that voucher.

If you offer a discount for multiple purchases (for example, 1 card for £1 or 6 cards for £5), then you should include the discounted amount (£5).

Work out winnings expenditure

Your winnings expenditure is the total amount you’ve spent on prizes won by players within an accounting period, including:

Prizes are anything won at bingo, whether money or something else having a value (for example, goods of any kind).

Cash prizes

This is the money actually paid out to winners. Special rules apply to money paid out as part of combined games.

Non-cash prizes

If you obtain or purchase the prize:

  • from a person or company unconnected with you, use the actual cost of the prize (inclusive of any VAT)
  • from a person or company connected with you, use the value the prize would have cost if it was obtained from an unconnected person (do not include the item if you cannot reasonably prove the value of the prize)
  • as an item from a bulk purchase, use the unit cost at the time you bought it


Where the prize you issue is a voucher (which can be used in place of money for specified benefits), it must show the equivalent monetary value that the winner can use.

If you obtain or purchase the voucher from a person or company:

  • unconnected with you, use the price you paid for the voucher
  • connected with you, use the face value of the voucher

What to exclude from your winnings expenditure

Do not include:

  • vouchers if:
    • they do not specify the equivalent monetary value that the winner can use
    • there is a specified restriction, condition or limitation that lowers the value available to the winner (for example, a ticket won in North Wales that needs to be used the next day at a venue in New York and does not include transport, would be of little value to most winners)
  • the value or price paid for any gifts supplied to players that provide a promotional incentive (for example, buying more cards or attending the bingo club on a particular day)
  • the amount of any cash-backs offered to players with specific conditions (for example, ‘play tonight and the next 5 Saturdays and get £5 in cash’)
  • business overhead costs (for example, the cost of printing bingo cards)

What a connected person is

The definition of ‘connection’ is very wide. For the purposes of this notice, a connected person or company is:

  • someone with a family relationship to:
    • you
    • your spouse
    • your business partner or their spouses
  • a company you or your business partner control (a person has control of a company if that person is able to exercise or is entitled to acquire direct or indirect control over the companies’ affairs)
  • an individual or company shareholder, who has control of the company you are a promoter for (a person has control of a company if that person is able to exercise or is entitled to acquire direct or indirect control over the companies’ affairs)
  • a company where a person controlling it shares a family relationship to a person controlling another company

Work out bingo promotion profits

Bingo promotion profits are the difference between a bingo promoter’s total bingo receipts and bingo winnings, paid out within an accounting period.

For each accounting period:

  1. Add together your bingo receipts.

  2. Add together your winnings expenditure.

  3. Deduct the expenditure total from the receipts total and you will get your bingo promotion profits for that period.

For example, if your receipts total £100,000 and your winnings expenditure totals £80,000, your bingo promotion profit would be £20,000.

Account for combined bingo games

Combined bingo:

  • is played simultaneously in more than one place
  • is promoted by more than one person
  • allows players in each bingo club to share in the chance of winning a prize from the prize pool (generated by the monies contributed by all the participating clubs)

The National Game is an example of combined bingo.

If you promote combined bingo, you must include:

  • payments you receive from the players in your club, playing bingo, in your bingo receipts
  • any money you pass to another promoter (your share of the prize pool) in your bingo winnings

Promoters must not include any payments they receive from other promoters in their receipts or winnings totals.


Four promoters provide a game of combined bingo.

Promoter Receives Retains Passes to prize pool
1 £30 £5 £25
2 £20 £3 £17
3 £40 £6 £34
4 £60 £10 £50
- - Total to prize pool £126

If the winner claims the money in the venue of promoter 1, promoter 1 would pay out £126, but they would not include the full £126 in their bingo winnings expenditure. They would only include the £25 they put towards it. They would include £30 in their bingo receipts and £5 is what they keep as profit.

All other promoters use their own receipts and payments to the prize pool when working out their duty liability.

Carry forward losses

You can carry forward losses to the next accounting period by adding any loss from the previous period to your total bingo winnings in the current accounting period.

You must show the loss in the appropriate box on your return. This procedure can continue into the following accounting periods until your bingo promotion makes a profit.

For example:

Type of money Accounting period 1 Accounting period 2
Total receipts £110,000 £150,000
Winnings expenditure £140,000 £100,000
Losses carried forward from previous period nil £30,000
Total bingo winnings £140,000 £130,000
Bingo promotion profits or losses (receipts minus winnings) -£30,000 £20,000
Duty due nil £2,000

The £30,000 loss in accounting period 1 was added to the winnings expenditure in accounting period 2. This causes the profit in accounting period 2 to be £20,000, which means the 10% duty due is £2,000. Without carrying over the loss, the profit would be £50,000, so £5,000 would be due.

There’s no scope for repayments of duty or credits, due to a negative bingo promotion profit.

Keeping records

If you promote bingo that is chargeable with Bingo Duty, you must keep the accounts and records necessary to:

  • work out the bingo promotion profits
  • allow us to check the duty due

You must maintain all the appropriate records that are listed in Excise Notice 206: Revenue trader’s records. You must complete these records as soon as possible, for example, record your daily totals by the close of business, or as soon as they are known.

For more information contact the Excise helpline.

The law on record keeping requirements

The requirement to keep records is given by regulations 3, 5, 6, 7 and 8 of the Revenue Traders (Accounts and Records) Regulations 1992. It covers all general record keeping requirements for any revenue trader dealing in financial transactions that are liable to excise duty. Regulation 6 gives HMRC the legal power to include in a notice any additional records you must keep.

Under sections 118A and 118B of the Customs and Excise Management Act 1979, HMRC have the legal right to see and take copies of any records, accounts or other documents relating to the business. You must keep your records in a readily accessible format and must produce them to us when asked.

Records with the force of law

The following rules in the section have the force of law under regulations 5 to 8 and schedule 2 of the Revenue Traders (Accounts and Records) Regulations 1992.

Bingo receipts

Daily totals and totals for the accounting period of the amounts due to you that allow players to play bingo (bingo receipts), which includes money received or due from players for:

  • participation fees
  • playing main-stage, combined and prize bingo

Winnings expenditure

Daily totals and totals for the accounting period of expenditure on winnings at bingo promoted by you, which includes the total:

  • payments to players of cash prizes (but not for combined bingo)
  • payments towards the prizes in combined bingo
  • value of non-cash prizes awarded
Non-cash prizes

For each accounting period, include the:

  • total value (or purchase price) of each individual prize, whether goods, services or vouchers, won on each day
  • description of the prize
  • name and address of the supplier

Record prizes bought in bulk to show:

  • the single unit price for each prize line (from original purchase invoice)
  • the total value of winnings for each separate prize line (number of prizes won in the period, multiplied by their individual unit price)
  • the total stock:
    • carried forward from a previous period
    • purchased in the accounting period
    • won in the accounting period
    • on hand at the end of the accounting period

For non-cash prizes, you must be able to produce the original copy of each purchase invoice if asked to do so by HMRC. If you obtain a prize from a connected person, and its value (for the purposes of working out your expenditure on winnings) is the price originally paid by that person, you must keep a copy of that person’s original purchase invoice.

Bingo profits account

You may include this account within your Excise Duty account, but it must contain the following information for each accounting period:

  • the amount taken or due to you as payment for playing bingo
  • the expenditure on bingo winnings
  • losses brought forward from previous accounting periods (if this applies)
  • bingo promotion profits

Card stock account

Bingo cards are the sets of numbers or symbols (in whatever form or lay-out) used to play bingo, by matching them against calls made by the house. This includes panels which light up to show the numbers when money is inserted.

Each bingo card, whether single or in a book, must bear a consecutive number. You must issue cards to players in numerical order. Where there’s more than one point of sale, you must allocate a different series of bingo cards to each point of sale and sell them in numerical order.

The card stock account shows the number of cards:

  • in stock
  • taken from or returned to stock
  • sold in each session
  • destroyed or given to charities, hospitals or other organisations

You must keep an account at each set of premises where you promote bingo. All accounts must show separate entries for:

  • each category of bingo cards
  • their serial numbers

You may also need to record the face value on the cards. We will write to you if this is needed.

Merchandise bingo

You need to either keep a record showing the date and number of times the cards are used, or produce a printout showing:

  • how many cards were played, including the time and date of each game
  • what monies where collected
  • how much was paid out

These are record-keeping rules for Bingo Duty purposes. There are separate rules for VAT purposes. You can find out more in VAT Notice 700: the VAT Guide and VAT Notice 701/29: betting, gaming and lotteries. If your VAT records contain information that we also require for Bingo Duty purposes, then (provided they are cross-referenced and the audit trail is easy to follow) we would not expect you to duplicate your records.

Excise Duty account

This account shows the:

  • amount of any Bingo Duty due for each accounting period, before and after any adjustment
  • amount of any adjustment made in each accounting period (for example, previous under-declarations)
  • date and method of payment of any duty paid

Where to keep records and for how long

You must keep records that are used to compile (or relate to) your bingo promotion profits account, including the duty account, at your principal place of business. Records of daily takings, card stocks and similar records may be kept at the branch or bingo hall to which they relate. HMRC may agree other arrangements with you.

You must keep all books and records relating to your bingo promotion business for at least 4 years, starting on the day the obligation arises. This rule applies for Bingo Duty purposes only.

You may need to keep your records for longer periods for other reasons, such as direct taxation, or social law purposes.

Keeping records if your liability for duty changes

If you’re only occasionally liable for duty, you’re only required to keep these records during the time that you’re liable. You must keep records from the start of the accounting period in which you’re liable.

The law on Bingo Duty

Our officers have a responsibility both to the Exchequer and to compliant taxpayers, to make sure that the duty is accounted for correctly. We do this by making occasional visits to your premises to look at your records, accounting systems and business, or by contacting you for additional information.

One of our officers will normally make an appointment to visit you, although we may also make unannounced visits to make sure that you’re complying with the duty requirements.

There are a number of provisions in law that are designed to allow us to assure the duty effectively. These include the power to:

  • issue an assessment where duty has been underdeclared or a return has not been submitted
  • require security for any duty that is, or may become, due to protect the revenue
  • cancel your registration for bingo if you fail to provide any security required
  • enter any premises where bingo is played, or where our officer has reasonable cause to suspect that bingo has been or is about to be played
  • remain on those premises while our officer has reasonable cause to suspect that the premises may be used for playing bingo
  • require any person concerned with the management of the premises or any promoter of bingo to provide information about the bingo
  • require any person who appears to be, or has been playing bingo to provide information about the bingo and to produce any bingo card or other document used in the playing of the game
  • inspect records that we have directed you to keep and any other books, records, accounts or other documents which relate or appear to relate to the business, including business bank accounts and annual accounts
  • take copies of any books, records, accounts or other documents relating to the Bingo Duty and to require you to furnish such information and assistance as our officer may require

Laws that may attract civil penalties

We may apply civil penalties in a range of circumstances, (including failure to notify, render returns, or pay the duty due, which can involve heavy fines), under the following laws:

  • section 9 of the Finance Act 1994 (civil penalties)
  • Customs and Excise Management Act 1979
  • Finance Act 1997

You may be liable to severe penalties, including imprisonment, for serious offences such as:

  • fraudulent evasion of duty
  • promoting bingo (or being knowingly involved in the promotion of bingo) which is, or may be, chargeable with Bingo Duty, without being registered with us
  • making false declarations or returns
  • obstructing our officers

It’s important you contact the Excise Helpline if there’s anything you’re unsure of.

Overlap with social regulatory law

Bingo Duty legislation determines the duty treatment. Gambling duties are classified as self-assessed taxes, meaning it is your responsibility to work out, notify and pay any duty due.

In certain circumstances, if HMRC give a ruling, you can rely on that ruling even if it’s later shown to be wrong. You cannot rely on an opinion or any guidance written by the social regulator, even if the opinion relates to an identical piece of legislation.

If you have queries about Bingo Duty, refer to HMRC guidance or contact the Gambling Duties Team.

Reviews and appeals

When HMRC gives you a decision, you will be told the reason for the decision and what you need to do if you disagree.

Within 30 days you can:

  • send new information or arguments to the officer you’ve been dealing with
  • have your case reviewed by a different officer
  • have your case heard by an independent tribunal

A different officer from the one who made the decision will handle your review.

If you prefer to have an independent tribunal hear your case, you must write directly to the Tribunals Service. You need to send your appeal to the Tribunals Service within 30 days from the date on the decision letter.

Time limits to ask for a review

You must write to the person who sent you the decision letter within 30 days of the date on the letter. We’ll complete our review within 45 days (unless we agree another time with you).

Unless you go directly to the Tribunal Service before asking for a review, you cannot ask the Tribunal to hear your case until the 45 days (or the time we agreed with you) has expired, or until we’ve told you the outcome.

If you’re not satisfied with the outcome, you have 30 days from the date on the new decision letter to ask the Tribunal to hear your case.

If we cannot complete our review within 45 days (or the time we agreed with you), we’ll ask if you’re willing to agree to an extension. If you do not agree to an extension, the review is treated as one where the decision being reviewed is upheld.

We will not take any action to collect the disputed tax while the review is being carried out.

What to include in a request for review

Your request should clearly set out:

  • the full details of your case
  • the reasons why you disagree with us
  • any supporting documentation
  • what result you expect from our review

If you do not want a review

You may appeal to the independent Tribunal. You need to send your appeal to the Tribunals Service within 30 days of the date on the decision letter.

More information

Find more information about reviews and appeals in factsheet HMRC1: HM Revenue and Customs decisions - what to do if you disagree.

You may also contact the Excise helpline.


Providing facilities for betting or playing games of chance is normally exempt from VAT, but there are some important exceptions.

Admission fees, membership fees and catering services continue to be liable to VAT.

Find out more in Notice 701/29: Betting, gaming and lotteries.

Find out more about the VAT liability of commissions and expenses in Notice 700: the VAT guide.

More information and support

If you need general help and enquiries, contact the Gambling Duties Team.

If you would like to speak to someone in Welsh, Telephone: 0300 200 3705, Monday to Friday, 8am to 6pm.

All calls are charged at the local rate within the UK. Charges may differ for mobile phones.

Your rights and obligations

Read the HMRC Charter to find out what you can expect from HMRC and what we expect from you.

Help us improve this notice

If you have any feedback about this notice, write to:

Gambling Duties Team
Indirect Taxes
HM Revenue and Customs
Ralli Quays
3 Stanley Street
M60 9LA

You’ll need to include the full title of this notice. Do not include any personal or financial information like your VAT number.

Putting things right

If you’re unhappy with HMRC’s service, contact the person or office you’ve been dealing with and they’ll try to put things right.

If you’re still unhappy, find out how to complain to HMRC.

How HMRC uses your information

Find out how HMRC uses the information we hold about you.

Published 23 June 2021
Last updated 15 December 2021 + show all updates
  1. You can now pay Bingo Duty using online bank account payments.

  2. First published.