Guidance

Pay Gaming or Bingo Duty

Find out how to pay your Gaming Duty or Bingo Duty.

There are separate guides for paying Machine Games Duty and General Betting, Pool Betting and Remote Gaming Duty.

This guide explains how and when to pay your Gaming Duty or Bingo Duty.

What you’ll need

You’ll need your 15-digit registration number when you pay. You’ll find this on your notice to file.

You should include your specific regime registration number when making a payment, so that HMRC can identify it.

Pay now

When to pay

Gaming Duty

At the end of the 6 month accounting period you should calculate the Gaming Duty due on form GD95 and pay any duty owed.

You must submit your returns and payments to HMRC by the following dates.

Accounting period GD95 payment due
1 April to 30 September 31 October
1 October to 31 March 30 April

Returns and payments for accounting periods ending on any other date must reach HMRC within one calendar month of the end of the accounting period.

Example

Accounting period GD95 payment due
16 December to 15 June 15 July

If the due date falls on a weekend or bank holiday, your return and payment must be with HMRC by the end of the previous working day.

Bingo Duty

Your Bingo Duty return and payment are due no later than 15 days from the end of your accounting period. If the due date falls on a weekend or bank holiday, your return and payment must be with HMRC by the end of the previous working day.

If your normal trading practice is to close temporarily for specific months you will not need to complete nil returns on Bingo Duty for the closed season, as long as you let HMRC know in advance.

You can advise HMRC of the relevant dates by post or by telephone.

How much time to allow

Make sure you pay HMRC by the deadline, or you may have to pay interest or a penalty.

The time you should allow depends on how you pay.

Payment method Time allowance
Direct debit 10 days
Online or telephone banking (Faster Payments) Same or next day
CHAPS Same or next day
Bacs 3 working days
By cheque through the post 3 working days

If the deadline falls on a weekend or bank holiday, your return and payment must be with HMRC by the end of the previous working day.

How to pay

Direct Debit

Direct Debit payment plans can be used to pay amounts up to a maximum of £20 million.

HMRC will begin to collect your payment on the day it is due.

Bank details for online or telephone banking, CHAPS, Bacs

You can pay by Faster Payments, CHAPS or Bacs to HMRC’s account.

Sort code Account number Account name
08 32 00 12000911 HMRC GACA

You’ll need your Gambling Duty reference number.

Your payment may be delayed if you use the wrong reference number.

Payments by:

  • Faster Payments (online or telephone banking) usually reach HMRC on the same or next day
  • CHAPS usually reach HMRC the same working day if you pay within your bank’s processing times
  • Bacs usually take 3 working days

Check your bank’s transaction limits and processing times before making a payment.

Overseas payments

You should use these details to pay from an overseas account.

Payments must be in pounds sterling or euros.

Account number (IBAN) Bank identifier code (BIC) Account name
GB95 BARC 2005 1780 5633 90 BARCGB22 HMRC Import and Excise Duties euro

If you need to provide your bank with HMRC’s banking address it is:

Barclays Bank Plc
1 Churchill Place
London
United Kingdom
E14 5HP

By cheque through the post

You should allow 3 working days for your payment to reach HMRC. You’ll need to allow longer if your cheque is not sent from the UK.

Do not fold the cheque or fasten it to other papers. Send your cheque made payable to ‘HM Revenue and Customs only’ followed by your Gambling Duty reference number to:

HM Revenue and Customs
Direct
BX5 5BD

You do not need to include a street name, city name or PO Box with this address.

If you’re paying by post, you can include a letter with your payment to ask for a receipt from HMRC.

Nothing to pay

If you make a return and calculate that you have nothing to pay, or are due a repayment, you must still submit it to HMRC.

There are exceptions for nil returns on Bingo Duty.

Published 30 October 2014
Last updated 1 October 2019 + show all updates
  1. The process for reporting and paying your gaming duty has changed from 1 October 2019.

  2. Guidance on paying by cheque through the post has been updated.

  3. Guide updated to show payments can't be made with a personal credit card.

  4. Guidance updated to show it won't be possible to make a payment with a personal credit card from 13 January 2018.

  5. Credit card fees have changed.

  6. New Barclays bank account details and International Bank Account Number added.

  7. The pay by cheque through the post address has changed to HM Revenue and Customs, Direct, BX5 5BD.

  8. Notification that from 1 January 2016 changes will be introduced to limit the number of credit and debit card payments that can be made to any single tax regime within a given period.

  9. The online debit or credit card non-refundable fee has been increased to 1.5%.

  10. HMRC have launched a new payment service - you may be directed to WorldPay if you pay online by debit or credit card. The new service uses a different service provider to BillPay.

  11. First published.