Pay Gaming or Bingo Duty
How to pay Gaming or Bingo Duty, and how long it takes for your payment to reach HMRC.
There are separate guides for paying Machine Games Duty and General Betting, Pool Betting and Remote Gaming Duty.
This guide explains how and when to pay your Gaming Duty or Bingo Duty.
When Gaming Duty is due
At the end of the 6 month accounting period you should work out the Gaming Duty due on form GD95 and pay any duty owed.
You must submit your returns and payments to HMRC by the following dates.
| Accounting period | GD95 payment due |
|---|---|
| 1 April to 30 September | 31 October |
| 1 October to 31 March | 30 April |
Returns and payments for accounting periods ending on any other date must reach HMRC within one calendar month of the end of the accounting period.
Example
| Accounting period | GD95 payment due |
|---|---|
| 16 December to 15 June | 15 July |
If the due date falls on a weekend or bank holiday, your return and payment must be with HMRC by the end of the previous working day.
If you do not pay by the deadline, you may need to pay a penalty, interest or both.
When Bingo Duty is due
Your Bingo Duty return and payment are due no later than 15 days from the end of your accounting period. If the due date falls on a weekend or bank holiday, your return and payment must be with HMRC by the end of the previous working day.
If your normal trading practice is to close temporarily for specific months you will not need to complete nil returns on Bingo Duty for the closed season, as long as you let HMRC know in advance.
You can tell HMRC the relevant dates by post or by telephone.
What you need
You need your 15-character reference number starting with an X. You’ll need this to make any payments.
You can find this on your registration certificate, which you should have received in the post after you registered for the duty.
If you use an incorrect reference number:
- there will be a delay in the payment being allocated correctly
- you will receive a payment reminder
Pay online
You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option.
You will be directed to sign in to your online or mobile banking account to approve your payment.
The payment is usually instant but can sometimes take up to 2 hours to show in your account.
Alternatively, you can make a full payment online using a debit or corporate credit card. There is a non-refundable fee if you use a corporate credit or debit card. You cannot pay by personal credit card.
Your payment will be accepted on the date you make it and not the date it reaches HMRC’s account (including weekends and bank holidays).
You must make sure the details you enter match those held by your bank or card provider. For example, the billing address should match the one your card is currently registered with.
Pay by Direct Debit
To set up a Direct Debit, you can print and post the Direct Debit Instruction form (EEITT15).
Allow 10 working days for HMRC to set up a Direct Debit. If it will not be set up in time, you’ll need to use another payment method.
You’ll need your 15-character payment reference number starting with X and your bank details.
Pay by bank transfer
If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, you can submit your payment on the same or next day.
If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.
We recommend you check your bank’s processing times and maximum transaction limits before you pay.
Account details to use if your account is in the UK
Use the following details to make a payment if your account is in the UK:
- sort code — 08 32 00
- account number — 12000911
- account name — HMRC Gaming Duties
Account details to use if your account is overseas
Use the following details to make a payment if your account is overseas:
- account number (IBAN) — GB95 BARC 2005 1780 5633 90
- bank identifier code (BIC) — BARCGB22
- account name — HMRC Gaming Duties
You must make all payments in sterling (GBP).
If needed, you can provide your bank with the following HMRC banking address:
Barclays Bank Plc
1 Churchill Place
London
United Kingdom
E14 5HP
Pay by cheque
Allow 3 working days for your payment to reach HMRC.
Make your cheque payable to ‘HM Revenue and Customs only’ and write your 15 character reference number starting with X on the back.
Do not fold the cheque or attach it to other papers.
You can include a letter to ask for a receipt.
Send your cheque to:
HM Revenue and Customs
Direct
BX5 5BD
Nothing to pay
If you make a return and work out that you have nothing to pay, or are due a repayment, you must still submit it to HMRC.
There are exceptions for nil returns on Bingo Duty.
Last updated 2 June 2023 + show all updates
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In the How to Pay section, the account names for sending payments to HMRC have changed. In particular 'HMRC GACA' and 'HMRC Import and Excise Duties euro' have changed to 'HMRC Gaming Duties'.
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You need your 15 character charge reference number starting with X to pay Gaming or Bingo Duty.
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Guidance about approving a payment through your online bank account has been added.
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The process for reporting and paying your gaming duty has changed from 1 October 2019.
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Guidance on paying by cheque through the post has been updated.
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Guide updated to show payments can't be made with a personal credit card.
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Guidance updated to show it won't be possible to make a payment with a personal credit card from 13 January 2018.
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Credit card fees have changed.
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New Barclays bank account details and International Bank Account Number added.
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The pay by cheque through the post address has changed to HM Revenue and Customs, Direct, BX5 5BD.
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Notification that from 1 January 2016 changes will be introduced to limit the number of credit and debit card payments that can be made to any single tax regime within a given period.
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The online debit or credit card non-refundable fee has been increased to 1.5%.
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HMRC have launched a new payment service - you may be directed to WorldPay if you pay online by debit or credit card. The new service uses a different service provider to BillPay.
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First published.