Guidance and regulation

Find and use tools and calculators that will help you work out your tax.

• From: HM Revenue & Customs
• Updated: 1 May 2024

Find out the UK's requirements for the holding and movement of excise goods in duty suspension within the UK and the EU.

• From: HM Revenue & Customs
• Updated: 31 January 2024

Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.

• From: HM Revenue & Customs
• Updated: 31 March 2017

This guide tells you about Lottery Duty, who needs to register and what you need to do.

• From: HM Revenue & Customs
• Updated: 13 March 2013

Find out about Machine Games Duty, how the duty is charged and who has to pay.

• From: HM Revenue & Customs
• Updated: 30 April 2024

Find out if you have to pay, when and how to register, the rates, how to fill in returns and make payments.

• From: HM Revenue & Customs
• Updated: 29 April 2024

How to register and get client authorisation for the Gambling Tax for Agents online service.

• From: HM Revenue & Customs
• Updated: 7 September 2022

Find out if you should pay Gaming Duty, how to register and how to pay.

• From: HM Revenue & Customs
• Updated: 1 October 2019

Find out if you should pay Bingo Duty on profits from games played in the UK, how to register and how to pay.

• From: HM Revenue & Customs
• Updated: 11 September 2014

Find out about Bingo Duty, how the duty is charged and who has to pay.

• From: HM Revenue & Customs
• Updated: 15 December 2021

Use this service to submit your Bingo Duty return to HMRC.

• From: HM Revenue & Customs
• Updated: 10 September 2018

How to pay Gaming or Bingo Duty, and how long it takes for your payment to reach HMRC.

• From: HM Revenue & Customs
• Updated: 2 June 2023

Find out when and how to pay your General Betting, Pool Betting or Remote Gaming Duty.

• From: HM Revenue & Customs
• Updated: 25 July 2023

Find out about the Machine Games Duty for Agents online service and how to register.

• From: HM Revenue & Customs
• Updated: 16 December 2015

Find out about Lottery Duty, how the duty is charged and who has to pay.

• From: HM Revenue & Customs
• Updated: 23 June 2021

Updates about the new rules affecting General Betting Duty, Pool Betting Duty and Remote Gaming Duty from 1 December 2014.

• From: HM Revenue & Customs
• Updated: 3 August 2014

Use the online service to send your Gaming Duty return using form GD95.

• From: HM Revenue & Customs
• Updated: 1 October 2019

How to register, make changes to your registration, view your account and submit returns online

• From: HM Revenue & Customs
• Updated: 17 March 2015

How Gaming Duty is charged, and who has to pay.

• From: HM Revenue & Customs
• Updated: 30 April 2024

Find out who can be authorised to store, process or produce excise goods in a UK Freeport customs site and how to apply to do so.

• From: HM Revenue & Customs
• Updated: 31 March 2022