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
Register to vote Register by 18 June to vote in the General Election on 4 July.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
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.
When and how to appoint a representative in the UK and HMRC approval.
How to register and get client authorisation for the Gambling Tax for Agents online service.
The Horserace Betting Levy Board (HBLB) is required to collect a statutory levy, known as the Horserace Betting Levy, from horseracing bookmakers and the Tote successor company which it then distributes for the improvement of horseracing and breeds of horses...
Guidance and forms covering gambling duties. Including, Bingo, Gaming, Lottery and Machine Games Duty, general betting duty and payments.
How to pay Gaming or Bingo Duty, and how long it takes for your payment to reach HMRC.
Use this service to register to for General Betting Duty (GBD), [Pool Betting Duty (PBD) or Remote Gaming Duty (RGD).
How to register, make changes to your registration, view your account and submit returns online
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
Find forms and online services for Bingo, Gaming, Lottery and Machine Games duties.
How Gaming Duty is charged, and who has to pay.
Operators of betting and gaming pools need to work out how the different gambling duties apply to amounts they take out of their pools.
Bi-annual betting and gaming receipts and declarations statistics.
Bi-annual betting and gaming receipts and declarations statistics. Updated with provisional data from April to September 2022.
Bi-annual betting and gaming receipts and declarations statistics. Updated with provisional data from April 2023 to September 2023.
The deal seeks to combine the only 2 licensed sports spread betting operators in the UK market.
Find out if you should pay Gaming Duty, how to register and how to pay.
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).