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HMRC internal manual

VAT Betting and Gaming Guidance

HM Revenue & Customs
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Policy responsibility and advice

The VAT policy team that is responsible for the development and maintenance of policy relating to supplies of betting and gaming is the VAT Liability Policy Team. They review areas where policy needs to be clarified or has not been determined. They also defend appeals that challenge our policy or legislation; write and maintain notices and guidance; and provide technical advice to ministerial teams on our policy areas that may be conveyed to ministers.

The VAT Advisory Team is responsible for giving advice on cases:

  • where the guidance is unclear;
  • where there is a challenge to the law;
  • which involve new products and services;
  • which are politically sensitive or of national importance; or
  • where guidance specifies that we must be consulted.

Before submitting a General or Technical Advice Request to the VAT Advisory Team for assistance on liability issues relating to supplies of betting, gaming and lotteries, please make sure that you have read this guidance and have looked at the Getting advice pages of the VAT Policy website.