We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out if you have to pay, when and how to register, the rates, how to fill in returns and make payments.
Find out when and how to pay your General Betting, Pool Betting or Remote Gaming Duty.
Use this service to register to for General Betting Duty (GBD), [Pool Betting Duty (PBD) or Remote Gaming Duty (RGD).
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
How to register, make changes to your registration, view your account and submit returns online
Operators of betting and gaming pools need to work out how the different gambling duties apply to amounts they take out of their pools.
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
How to register and get client authorisation for the Gambling Tax for Agents online service.
Advice for gambling customers around unfair terms in online gambling promotions.
Apply to the Gambling Commission for a personal gambling licence or a gambling operating licence if you run or manage a gambling business. The Gambling Commission regulates arcades, betting, bingo, casinos, gaming machine providers, gambling software providers, lottery operators, external...
The deal seeks to combine the only 2 licensed sports spread betting operators in the UK market.
A research paper from the Gambling Commission
Advice for online gambling operators about using fair terms and practices.
Rules for online and distance selling for businesses
This page provides a guide for those interested in key upcoming digital regulatory activity being explored, developed or implemented by government. It covers a range of governance activities, from legislative change to the development of co-regulatory and self-regulatory frameworks.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).