Find out if you should pay Gaming Duty; how to register and how to pay.
Gaming Duty is paid on casino gaming profits where gaming takes place in the UK. It’s paid on the gross gaming yield of premises (gross gaming yield is stakes received less winnings paid out and charges paid for gaming, such as fees for taking part in poker).
The duty applies to casino and illegal gaming, it doesn’t apply to dutiable machine game play.
If you offer gaming remotely (for example, over the internet) and you’re not liable to Gaming Duty, you’ll be liable to Remote Gaming Duty. You would also need to pay Remote Gaming Duty on gaming offered remotely to the UK from offshore.
The rate of duty you pay depends on the gross gaming yield of your premises in an accounting period, the scale of duty is from 15% to 50%. You can find out more about how to work out much duty you need to pay in Notice 453 Gaming Duty.
You must register and pay Gaming Duty if:
- you hold a casino operating licence under the Gambling Act 2005 and gaming takes place when the licence is in force
- you provide premises for gaming where Gaming Duty is due
- you manage or organise gaming on unlicensed premises
Illegal gaming is subject to Gaming Duty at 50%.
How to register
You’ll need to complete and return form GD56 Application for registration for Gaming Duty to HM Revenue and Customs (HMRC) at least 14 days before you start to provide gaming.
At the same time as you apply to register, you’ll also need to complete form GD58 Notification of Premises to tell HMRC which premises you intend to use for gaming.
If you want to register as a group you’ll need to complete form GD60 Application for group treatment for gaming duty, which you must return at least 90 days before you want to be treated as a group.
Returns and payments
You’ll have to make 2 returns and payments in each 6 month accounting period.
HMRC will send you form GD94 Gaming Duty - payment on account and form GD95 Gaming Duty Return about 4 weeks before the end of each period.
After the first 3 months of each period, you must complete form GD94 and send it back with a payment on account. This should cover the Gaming Duty you’re likely to owe at the end of the 6 month accounting period.
When your accounting period ends you’ll need to calculate the actual Gaming Duty due for the whole period using form GD95. You should deduct any payment you made on account and pay the balance.
You must pay your Gaming Duty within 1 month of the end of the accounting period.
Changes to your details
It’s important you report any changes to the information you’ve given on:
- your application to register (form GD56)
- your notification of premises (form GD58)
You must also let HMRC know about any changes affecting any companies that are part of your group for Gaming Duty purposes.
Penalties and appeals
You could be charged a penalty if you fail to meet your obligations.
Find out more about penalties you may have to pay HMRC.
If you’ve been given a penalty and you think it’s wrong, you can send an appeal to HMRC.
You must keep any records that the Gambling Commission ask you to keep and you should also continue to keep all accounts, records and other documents you use to complete your returns.
You must keep all your records for at least 3 years.
You can find further information about record keeping in Notice 453 Gaming Duty.
Providing facilities for betting or playing games of chance is normally exempt from VAT, but there are some important exceptions.
Find out more about VAT and betting in Notice 701/29 Betting, gaming and lotteries.