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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Excise Duties (other than APD): Who is liable to pay the debt? Bingo Duty

Overview

Bingo duty is chargeable on the playing of bingo in the UK, in premises licensed underThe Gambling Act 2005. It is calculated on the bingo promoters profits, which includes allpayments due or paid that entitles players to play a game of bingo, less all expenditureon prizes won by players.

Responsibility of promoter

Any person who intends to promote the playing of dutiable bingo must notify thisDepartment at least 14 days in advance.

The bingo promoter must send a completed return, together with full payment of duty to theGreenock Accounting Centre by the ‘due date’. This is the 15th day following theend of the accounting period to which the return relates.

(See Regulations 2, 5 and 8 of the Bingo Duty Regulations 2003 (S.I.2003/2503)).