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 gaming. It doesn’t apply to dutiable machine game play.
If you offer gaming remotely, for example over the internet, you’ll be liable to Remote Gaming Duty. You’d 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
- provide premises for gaming where Gaming Duty is due
- manage or organise gaming on unlicensed premises
Unregistered gaming is subject to Gaming Duty at 50%.
How to register
If you’re registering a company, sole proprietorship or unincorprated body you’ll need to complete and send form GD56 Application for registration for Gaming Duty to HMRC at least 14 days before you start to provide gaming.
If you’re registering a partnership you’ll also need to complete and send form GD57 Application to register for Gaming Duty.
If you want to register as a group you’ll also need to complete form GD60 Application for group treatment for gaming duty. You must send this form to HMRC at least 90 days before you want to be treated as a group.
Returns and payments
You’ll have to make a return and payment for each 6 month accounting period.
When your accounting period ends you’ll need to calculate the Gaming Duty due for the period using form GD95.
You must pay your Gaming Duty within one 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 registration application (Form GD56 ) including:
- change of premises details (use form GD58)
- changes affecting any companies that are part of your group for Gaming Duty purposes (use form GD60).
- changes affecting any partners that are part of your partnership for Gaming Duty purposes (use form GD57
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.