Gambling duties

Services

Pay Machine Games Duty

How to pay Machine Games Duty: payment reference number, online, Bacs or CHAPS, Direct Debit, cheque or your bank.
Machine Games Duty

Machine Games Duty (MGD): what you pay it on, how to register, filing your return and changing your details.
Register for gambling tax

Use this service to register to for General Betting Duty (GBD), Pool Betting Duty (PBD) or Remote Gaming Duty (RGD).
File your gambling tax return

Log in to your HM Revenue and Customs (HMRC) online account and file your General Betting Duty, Pool Betting Duty or Remote Gaming Duty returns
Machine Games Duty return

Use this form to complete your Machine Games Duty return and post it to HMRC.

HMRC tools and calculators
- Detailed guide
- 3 October 2025
- HM Revenue & Customs
Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
- Detailed guide
- 7 July 2025
- HM Revenue & Customs
Betting, gaming and lotteries (VAT Notice 701/29)
- Detailed guide
- 31 March 2017
- HM Revenue & Customs
General Betting Duty, Pool Betting Duty and Remote Gaming Duty
- Detailed guide
- 29 April 2024
- HM Revenue & Customs
Machine Games Duty (Excise Notice 452)
- Detailed guide
- 2 June 2025
- HM Revenue & Customs

18 December 2024News story

Department for Culture, Media and Sport and Gambling Commission

HMRC tax receipts and National Insurance contributions for the UK
- 21 October 2025
- HM Revenue & Customs
- National statistics
UK Betting and Gaming Statistics
- 30 September 2025
- HM Revenue & Customs
- National statistics
Northern Ireland Gambling Licensing and Industry Data 2024
- 24 September 2025
- Department for Communities (Northern Ireland) and Northern Ireland Statistics and Research Agency
- Official statistics
Northern Ireland Gambling Licencing and Industry Data 2023
- 29 August 2024
- Department for Communities (Northern Ireland) and Northern Ireland Statistics and Research Agency
- Official statistics
Northern Ireland Gambling Licencing and Industry Data 2022
- 20 December 2023
- Department for Communities (Northern Ireland) and Northern Ireland Statistics and Research Agency
- Official statistics

Tax Treatment of Remote Gambling
- 6 May 2025
- HM Treasury
- Closed consultation
- Date closed 21 July 2025
Revenue and Customs Brief 12 (2021): VAT treatment of gaming machines from 6 December 2005 to 31 January 2013
- 11 April 2023
- HM Revenue & Customs
- Policy paper
Gaming Duty: Increase in casino gross gaming yield bands from April 2022
- 27 October 2021
- HM Revenue & Customs
- Policy paper
Gross gaming yield increase for Gaming Duty
- 3 March 2021
- HM Revenue & Customs
- Policy paper
Review of the Gambling Act 2005 Terms of Reference and Call for Evidence
- 8 December 2020
- Department for Culture, Media and Sport and Closed organisation: Department for Digital, Culture, Media & Sport
- Policy paper