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
Did you mean gambling winnings
Guidance and forms covering gambling duties. Including, Bingo, Gaming, Lottery and Machine Games Duty, general betting duty and payments.
Find out if you have to pay, when and how to register, the rates, how to fill in returns and make payments.
Outcome of the government’s review of society lottery sales and prize limits, which were increased in July 2020
Information Notes 2 and 3 on changes to gambling taxes from 1 December 2014.
This guide tells you about Lottery Duty, who needs to register and what you need to do.
Report responding to Parliament’s request for a report into the public health effects of the two gambling duty provisions in Finance Act 2019.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.