Guidance

Pay gambling duties

How to pay your Gaming Duty, Bingo Duty, General Betting Duty, Remote Gaming Duty and Pool Betting Duty.

Overview

Paying your Machine Games Duty is covered in a separate guide.

There are different payment deadlines and reference numbers for:

  • Gaming Duty
  • Bingo Duty
  • General Betting Duty
  • Remote Gaming Duty
  • Pool Betting Duty

You must use a different process for debts from accounting periods before 1 December 2014 for General Betting Duty, Pool Betting Duty and Remote Gaming Duty.

Gaming Duty

You must make 2 returns and payments in each 6 month accounting period:

  1. After the first 3 months of an accounting period you should complete form GD94 and pay on account the Gaming Duty due for that 3 month period.
  2. At the end of the 6 month accounting period you should calculate the Gaming Duty due for the whole return on form GD95.
  3. Then deduct the amount of payment made on account (point 1) from the total amount due for the 6 month accounting period (point 2) and pay the balance.

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

Accounting period GD94 payment on account period GD94 payment due GD95 payment due
1 April to 30 September 1 April to 30 June 31 July 31 October
1 October to 31 March 1 October to 31 December 31 January 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 3 or 6 month accounting period.

Example

Accounting period GD94 payment on account period GD94 payment due GD95 payment due
16 December to 15 June 16 December to 15 March 15 April 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.

General Betting Duty, Pool Betting Duty and Remote Gaming Duty

You must submit your Remote Gaming Duty returns online using the Gambling Tax Service.

If you hold a remote operating licence from the Gambling Commission you should also submit your General Betting Duty and Pool Betting Duty

Your General Betting Duty, Pool Betting Duty or Remote Gaming Duty return must be with HMRC by the 30th day after the end of each accounting period.

If the 30th day falls on a weekend or bank holiday, your return and payment must be with HMRC by the end of the previous working day.

You have 4 accounting periods a year.

You must make a return even if you do not owe any tax for the accounting period.

How to find your reference number

Finding your reference number will depend on which type of duty you need to pay.

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

Gaming Duty and Bingo Duty reference numbers

You’ll find your 15 digit registration number on your notice to file.

General Betting Duty, Remote Gaming Duty and Pool Betting Duty reference numbers

You’ll find your 14 or 15 digit registration number on your return form.

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 (Bingo and Gaming Duty only) Same day
Online or telephone banking (Faster Payments) Same or next day
CHAPS Same or next day
Online debit or corporate credit card 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.

Ways to pay

Bank details for online or telephone banking, CHAPS, Bacs

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

Payments of Gaming Duty, Bingo Duty and historic debts

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

Payments of General Betting Duty, Pool Betting Duty and Remote Gaming Duty

Sort code Account number Account name
08 32 10 12001020 HMRC Shipley

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.

For Gaming Duty, Bingo Duty and historic debts, 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

For General Betting Duty, Pool Betting Duty and Remote Gaming Duty payments must be in pounds sterling.

Account number (IBAN) Bank identifier code (BIC) Account name
GB03 BARC 2011 4783 9776 92 BARCGB22 HMRC Shipley

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

Online debit or corporate credit card

You can pay General Betting Duty, Pool Betting Duty and Remote Gaming Duty by debit or corporate credit card unless you’re paying from overseas.

There’s a fee if you pay by corporate credit card. The fee is not refundable.

You cannot pay by personal credit card.

If you are unable to make full payment by credit or debit card you’ll have to use an alternative payment method.

You’ll need your Gambling Duty reference number, which you can find on your return if you submit your return on paper or through your Gambling Tax Service online account.

Numbers vary in length from 14 to 15 digits.

HMRC will accept your payment on the date you make it and not the date it reaches HMRC’s account, including on bank holidays and weekends.

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

Making a card payment - getting your details correct

We have recently made some changes as part of HMRC’s commitment to ensuring the security of online payments. Customers need to make sure the details they are entering are correct and match those held by your bank or card provider, for example, the billing address should be the one to which your card is currently registered.

Direct Debit

For payments of Gaming Duty and Bingo Duty, 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.

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 have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.

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.

Accounting periods before 1 December 2014

If you have any outstanding debts for General Betting Duty, Remote Gaming Duty or Pool Betting Duty from before 1 December 2014, you’ll have to follow slightly different procedures.

If you need a paper return for a period before 1 December 2014 you should contact HMRC by phone and ask for form:

  • BD211A for all spread bets made through a bookmaker within an accounting period
  • BD211B for General Betting Duty due on the commission earned from fixed-odds bets made through a betting exchange within an accounting period
  • BD211 for all other fixed-odds and totalisator bets within an accounting period

When you make your payment add:

  • ‘Betting’ to your 8-digit reference (for example Betting/12345678) for General Betting Duty
  • ‘RG’ to your 9-digit reference (for example RG/123456789) for Remote Gaming Duty
  • ‘PB’ to your 9-digit reference (for example PB/123456789) for Pool Betting Duty

Do not use your new reference number that starts with ‘X’.

Paying General Betting Duty, Pool Betting Duty or Remote Gaming Duty for periods before 1 December 2014

Use the bank details and postal address normally associated with Gaming Duty and Bingo Duty when making payment of your debts for accounting periods before 1 December 2014.

You cannot pay these debts online.

Published 30 October 2014
Last updated 17 January 2018 + show all updates
  1. Guide updated to show payments can't be made with a personal credit card.
  2. Guidance updated to show it won't be possible to make a payment with a personal credit card from 13 January 2018.
  3. Credit card fees have changed.
  4. New Barclays bank account details and International Bank Account Number added.
  5. The pay by cheque through the post address has changed to HM Revenue and Customs, Direct, BX5 5BD.
  6. 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.
  7. The online debit or credit card non-refundable fee has been increased to 1.5%.
  8. 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.
  9. First published.