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HMRC internal manual

VAT Betting and Gaming Guidance

Scope of this guidance

Our books of guidance are the main reference material for people within the Department. All Revenue & Customs procedures and work systems are outlined in these books which give managers and staff the Department’s rules and guidelines, and general advice on interpreting them. The guidance is aimed at Revenue & Customs staff.

This guidance will assist in determining the liability of supplies relating to betting and gaming including machine games, bingo and lotteries under the VAT Act 1994, Schedule 9, Group 4.