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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: excise duties: objecting to the renewal of licences

Bookmakers and promoters of dutiable gaming cannot operate legally without a Gambling Commission or local authority licence.

We can ask the Gambling Commission to review the renewal of a licence on the grounds that the trader:

  • has failed to pay duty due; or
  • was assessed for a civil evasion penalty under s.8 of the Finance Act 1994.

Note: As the rules for Northern Ireland remain unchanged, we can still object to the local justices when renewal of a ‘bookmaker’s licence’ or ‘betting office licence’ within Northern Ireland is being considered. (Paragraph 15 (1) of Schedule 1 to the Betting and Gaming Duties Act 1981 still applies if the trader has previous convictions for fraudulent evasion of general betting duty. The offence must relate to the same betting office and the same bookmaker).

The threat of a review (or objection - NI) may improve compliance.

Do not take any action without consulting with Local Compliance (WSNI), Glasgow who will prepare the appropriate documentation.