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Find out which online gambling free games and bonuses you offer are liable to tax, and how to calculate your liability.

• Updated: 30 August 2017

• Updated: 25 September 2025

The Christmas Bonus is a one-off tax-free £10 payment to people who get certain benefits - what you'll get, eligibility, how to claim

• Overview

  The Christmas Bonus is a one-off tax-free £10 payment made before…

• What you'll get

  The Christmas Bonus is a one-off payment of £10. If you get more than one…

• Eligibility

  To get a Christmas Bonus you must be present or ‘ordinarily resident’ in…

• How to claim

  You do not need to claim the Christmas Bonus - you should get it…

• Further information

  If you’re part of a married couple, in a civil partnership or living…

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

• Updated: 31 March 2017

Examples of how schools are delivering free breakfast clubs and the benefits they can provide for pupils, families and schools.

• Updated: 20 November 2025

Get help with savings if you're on a low income (Help to Save) - how it works, what you'll get, eligibility, how it affects your benefits and how to apply online.

How to get state healthcare if you live, work or study in Spain.

• Updated: 27 July 2022

You can take different tax-free lump sums from your pension pot depending on the type of protected allowances you hold.

• Updated: 6 April 2025

Find newsletters containing updates and guidance on tax-free savings.

• Updated: 17 October 2023

Guidance and forms covering gambling duties. Including, Bingo, Gaming, Lottery and Machine Games Duty, general betting duty and payments.

• Updated: 5 February 2024