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.
When to pay
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.
|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.
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 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.
- 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.
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
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
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.