You must register for General Betting Duty (GBD), Pool Betting Duty (PBD) or Remote Gaming Duty (RGD) if you either:

  • offer gambling services from outside the UK to people in the UK
  • are an off-course bookmaker (eg a shop) in the UK who takes bets from people who are on the premises

You can also use the service to manage the details of your agents and representatives.

You can’t register for the online service if you’re already registered to pay GBD, PBD or RGD.

Online services may be slow during busy times. Check if there are any problems with this service.

Start now on the HMRC website

What you need to register

You need:

  • your Government Gateway ID
  • the Unique Taxpayer Reference (UTR) number for your business
  • your VAT registration number
  • your Gambling Commission licence number (if known)
  • an estimate of how much profit you expect your business to make

You should also read the guide on registering for gambling tax.

You can register as a group if you’re the Group Lead Member (GLM). You’ll need to provide details of the group’s members, partners and representatives during your application.

You can save your application at any time and come back to it later. Your application will be saved for 30 days.

You’ll have to register for all types of gambling tax at the same time if you need to register for more than one.

You can register by post if you don’t have (or need to have) a Remote Operating licence from the Gambling Commission.

You must write to HMRC and ask for:

  • form GBD1 General Betting Duty - application to register a business
  • form PBD1 Pool Betting Duty - application to register a business

You must register online for Remote Gaming Duty.

HMRC National Registration Unit
HM Revenue & Customs
National Registration Unit
Portcullis House
21 India Street
G2 4PZ