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
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
This series brings together all documents relating to Our performance
Notices for Bingo, Gaming, General Betting, Lottery, Machine Games, Pool Betting and Remote Gaming duties.
Find forms and online services for Bingo, Gaming, Lottery and Machine Games duties.
This brief explains what customers with appeals related to the VAT treatment of gaming machines from 6 December 2005 to 31 January 2013 must do to claim VAT refunds.
This publication provides an evaluation of Government regulations which require those accessing higher stakes (over £50) on sub-Category B2 gaming machines to use account-based play or load cash over the counter.
This brief explains what customers with appeals related to the joint decision of the Upper Tribunal on 15 April 2020 must do to claim VAT refunds.
You need a club gaming permit if you run a members' club or a miners' welfare institute
Tell HM Revenue and Customs about a business you want to register for Machine Games Duty using form MGD1.
HM Revenue and Customs treatment of overpaid VAT on gaming machine takings as a result of HMRC v The Rank Group plc Court of Appeal decision.
Excise Duty rates for bingo, the National Lottery, amusement machines and general betting.
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.