Gambling duties

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Services

1. Machine Games Duty

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

2. Pay Machine Games Duty

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

3. Register for gambling tax

   Use this service to register to for General Betting Duty (GBD), [Pool Betting Duty (PBD) or Remote Gaming Duty (RGD).

4. 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

5. Register a business for Machine Games Duty

   Tell HM Revenue and Customs about a business you want to register for Machine Games Duty using form MGD1.

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Guidance and regulation

1. HMRC calculators and tools
   • Detailed guide
   • 12 June 2018
   • HM Revenue & Customs
2. Betting, gaming and lotteries (VAT Notice 701/29)
   • Detailed guide
   • 31 March 2017
   • HM Revenue & Customs
3. General Betting Duty, Pool Betting Duty and Remote Gaming Duty
   • Detailed guide
   • 25 April 2017
   • HM Revenue & Customs
4. Gaming Duty
   • Detailed guide
   • 14 August 2014
   • HM Revenue & Customs
5. Send your Bingo Duty return online
   • Detailed guide
   • 10 September 2018
   • HM Revenue & Customs

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Research and statistics

1. Betting and Gaming Bulletin
   • 31 October 2018
   • HM Revenue & Customs
   • National statistics

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Policy papers and consultations

1. Gaming Duty - review of accounting periods
   • 6 July 2018
   • HM Revenue & Customs
   • Consultation outcome
   • Date closed 04 June 2018
2. Changes to Gaming Duty accounting periods and administration
   • 31 October 2018
   • HM Revenue & Customs
   • Policy paper
3. Remote Gaming Duty increase
   • 29 October 2018
   • HM Revenue & Customs
   • Policy paper
4. Machine Games Duty: The Machine Games Duty (Amendment) (EU Exit) Regulations 2018
   • 20 August 2018
   • HM Revenue & Customs
   • Policy paper
5. Gaming Duty: increase in casino gross gaming yield bands
   • 8 March 2017
   • HM Revenue & Customs
   • Policy paper

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Organisations

1. HM Revenue & Customs
2. HM Treasury