General Betting Duty, Pool Betting Duty and Remote Gaming Duty: appoint a representative in the UK

When and how to appoint a representative in the UK and HMRC approval.


If you’re a business based outside the UK and EU who has to pay General Betting Duty (GBD), Pool Betting Duty (PBD) or Remote Gaming Duty (RGD) and you’re not in a group, you’ll need to appoint a representative in the UK.

You do not need to appoint a representative if you’re based in:

  • the EU
  • the UK (except the Channel Islands)
  • Norway, the Faroes, Iceland, New Zealand or South Africa
  • in a jurisdiction which has an agreement with the UK to enforce gambling tax debts on behalf of the UK - such agreements are in place with Gibraltar and the Isle of Man

If you need to appoint a representative you’ll be asked to nominate one during the online registration process. However you may be able to start the approval process before starting your registration.

It’s a criminal offence if you do not provide security or appoint a representative when you’re required to do so. This could also lead to HMRC revoking your Remote Operating Licence.

Your options for a representative

You have 2 options:

Option 1

You can appoint a fiscal representative in the UK to be jointly and severally liable for the relevant duty.

Option 2

You can appoint an administrative representative in the UK to interact with HMRC, but who does not have joint and several liability. HMRC will also need the business to provide a security.

HMRC must approve your representatives, whether they are fiscal or administrative.

Approval of your representative

HMRC will only consider approving representatives who are bodies incorporated in the UK with at least 3 years of UK trading history, we take into account:

  • any relevant, unspent criminal convictions of the directors of the nominated representative
  • the UK tax compliance of the nominated representative
  • the liquidity of the nominated representative - in the case of fiscal representatives you should expect HMRC to ask for a similar level of guarantee of payment as would be provided if a security was made.

HMRC will contact your nominated representative and ask them to complete a ‘Gambling Tax - Representative Details’ form (GTRA1). We will also ask your nominated representative for their current year financial statement.

If your nominated representative is approved we will issue you with a formal requirement to appoint them. This appointment must take place within 30 days of your registration being confirmed.

You and your representative must send a signed declaration to HMRC confirming that the appointment has been made.

Contact HMRC about your representative

You can only contact HMRC with queries about representatives by email:

Your email should give the:

  • name of the business
  • relevant tax (GBD, PBD or RGD)
  • name of a contact within the business and a telephone number for that contact

HMRC will contact you by telephone and will send any formal communications by post. For data protection reasons, we are limited in what we can receive/send by email.

If you have any other queries please phone the Excise enquiry helpline.

Reviews by HMRC

You should normally provide information or documents to an officer of HMRC through your appointed representative. The information must be made available in the UK at an agreed time and place.

HMRC may review their approval of your appointed representative. For example, to consider whether we’ll continue to approve your representative or whether the security provided needs to change.

Published 9 September 2014