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  2. Money
  3. Business tax
HMRC internal manual

VAT Betting and Gaming Guidance

From:
HM Revenue & Customs
Published
26 April 2016
Updated:
21 July 2021 - See all updates
  1. Back to contents
  2. VBANDG06000

VBANDG13000 - Machine games: treatment of tokens and prizes awarded from machines: contents

  1. VBANDG13050
    General position of tokens
  2. VBANDG13150
    Replayable tokens exchanged for prize goods
  3. VBANDG13200
    Non-replayable tokens
  4. VBANDG13350
    Potential areas of incorrect VAT treatment of tokens
  5. VBANDG13450
    Circulation of replayable tokens - new tokens entering the system/exchanges for goods
  6. VBANDG13500
    Exchange of tokens for cash in machine by a business
  7. VBANDG13650
    Circumstances where a business need not account for VAT on tokens on a separate machine basis
  8. VBANDG13700
    Machines awarding prizes of goods
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