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 how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Machine Games Duty (MGD): what you pay it on, how to register, filing your return and changing your details.
You may have to pay Machine Games Duty (MGD) if you have machines that…
Register for Machine Games Duty (MGD) at least 14 days before you make…
You pay Machine Games Duty (MGD) on the total net takings from your…
You must file a Machine Games Duty (MGD) return every 3 months. Your…
Sign in to the Machine Games Duty (MGD) service to: update your personal…
Find out about Machine Games Duty, how the duty is charged and who has to pay.
A call for evidence regarding maximum stakes and prizes of gaming machines across all premises licensed under the Gambling Act 2005; the number and location of gaming machines across all licensed premises; and social responsibility measures to protect players and...
People at risk of gambling-related harm will be better protected under government plans to update betting rules for the digital age.
Find out if your creative industry company qualifies for Corporation Tax Relief and how to make a claim.
Register your partnership details when you apply to be included on the Gaming Duty Register using form GD57.
Find out if you have to pay, when and how to register, the rates, how to fill in returns and make payments.
Bi-annual statistics from the 7 different gambling regimes administered by HM Revenue and Customs.
The CMA is carrying out a market investigation in respect of the supply of mobile browsers and browser engines, and the distribution of cloud gaming services through app stores on mobile devices in the UK.
This guide is to help you and your business understand how to ensure that content on your service is appropriate for children.
Use this service to register to for General Betting Duty (GBD), [Pool Betting Duty (PBD) or Remote Gaming Duty (RGD).
Find out about Gaming Duty, how the duty is charged and who has to pay.
How to pay Gaming or Bingo Duty, and how long it takes for your payment to reach HMRC.
Find out which online gambling free games and bonuses you offer are liable to tax, and how to calculate your liability.
Find out if you should pay Gaming Duty, how to register and how to pay.
Register for Gaming Duty using the online service or the postal form (GD56).
The Board was responsible for regulating arcades, betting, bingo, casinos, slot machines and lotteries. It was replaced by the Gambling Commission in 2007.
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.