Guidance

Send your Gaming Duty return and payment online

Use the online service to send your Gaming Duty return (GD94 or GD95) and make a payment or payment on account.

If you’re registered for Gaming Duty, use the online service to send your 3-monthly GD94 or 6-monthly GD95 returns and associated payments to HMRC.

You can also use this service if you’re an agent or representative acting on behalf of a client.

Before you start

You’ll need the Government Gateway user ID and password you used when you registered for Gaming Duty.

You’ll also need your 15-digit Gaming Duty registration number.

If you’re an agent, you’ll need your access code and your client’s Gaming Duty registration number.

Email HMRC to ask for this form in Welsh (Cymraeg).

Send a GD94 return

After the first 3 months of your 6 month accounting period, you must send a GD94 and make a payment on account for that period.

Send a GD95 return

At the end of your 6 month accounting period, you need to calculate the actual Gaming Duty due and send a GD95 with your payment.

Excise Notice 453: Gaming Duty
This notice explains the Gaming Duty regime, how the duty is charged and who has to pay.

Published 8 October 2018