Guidance

Pay General Betting, Pool Betting or Remote Gaming Duty

Find out 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.

This guide explains how and when to pay your General Betting, Pool Betting or Remote Gaming Duty.

What you’ll need

You’ll need your 14 or 15 digit registration number when you pay. You’ll find this on your return form.

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

Pay now

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 should allow depends on how you pay.

Payment method Time allowance
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

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 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.

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.

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.

Paying for periods before 1 December 2014

Use the bank details and 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 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’.

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.

Published 3 September 2019