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HMRC internal manual

VAT Betting and Gaming Guidance

HM Revenue & Customs
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Remote gambling: what is remote gambling?

This is gambling that usually takes place when a person gambles using remote communications. This may be offered by means of the Internet, telephone, television and radio (or other future technological advances), and it includes betting (such as on horse racing and football), bingo, lotteries and casino games (such as roulette and slots)