Pay General Betting, Pool Betting or Remote Gaming Duty
Find out when and how to pay your General Betting, Pool Betting or Remote Gaming Duty.
There are separate guides for paying Machine Games Duty and Gaming or Bingo Duty.
What you’ll need
You’ll need your 14 character charge reference number starting with X when you pay. You’ll find this by signing into HMRC online services using your Government Gateway user ID.
Your payment may be delayed if you use the wrong reference number.
When to pay
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 return must be with HMRC 30 days 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 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 need to allow for payment to reach HMRC depends on how you pay.
| Payment method | Time allowance |
|---|---|
| Approve a payment through your online bank account | Same or next day |
| Online or telephone banking (Faster Payments) | Same or next day |
| CHAPS | Same or next day |
| Bacs | 3 working days |
| Online debit or corporate credit card | Same or next day |
| 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
Approve a payment through your online bank account
You can pay directly using your online or mobile bank account.
When you’re ready to pay, start your General Betting, Pool Betting or Remote Gaming Duty payment. Select the ‘pay by bank account’ option. You’ll then be directed to sign in to your online or mobile banking account to approve your payment.
The payment is usually instant but sometimes it takes up to 2 hours to show in your account.
You’ll need to have your online banking details ready to pay this way.
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 10 | 12001020 | HMRC Shipley |
You’ll need your 14 character charge reference number starting with X.
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.
| 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 is a non-refundable fee if you pay by corporate credit or corporate debit card.
There is no fee if you pay by personal debit card.
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 14 character charge reference number starting with X.
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.
Making a card payment — getting your details correct
We have 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.
By cheque through the post
Make your cheque payable to ‘HM Revenue and Customs only’.
Write your 14 character charge reference number starting with X on the back of the cheque and send it to:
HM Revenue and Customs
Direct
BX5 5BD
United Kingdom
Do not fold the cheque or fasten documents together.
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.
If you’re sending your payment by post, you can include a letter to ask for a receipt from HMRC.
Paying for periods before 1 December 2014
Use the bank details or postal address when making payment of your debts for accounting periods before 1 December 2014.
You cannot pay these debts online.
Paying outstanding debts
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 phone HMRC 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’.
If you have nothing to pay
If you make a return and work out that you have nothing to pay, or are due a repayment, you must still submit it to HMRC.
Last updated 25 July 2023 + show all updates
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The 'What you'll need' section has been updated with information on how to find your 14 character charge reference number.
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You need your 14 character charge reference number starting with X to pay General Betting, Pool Betting or Remote Gaming Duty.
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Information about approving a payment through your online bank account has been added.
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Cheque payment details updated.
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Information about a non-refundable fee for corporate debit cards being introduced from the 1 November 2020 has been added.
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First published.