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

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

  • Apply to the Gambling Commission for a personal gambling licence or a gambling operating licence if you run or manage a gambling business. The Gambling Commission regulates arcades, betting, bingo, casinos, gaming machine providers, gambling software providers, lottery operators, external...

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

  • How DCMS and the Gambling Commission are working together to deliver an appropriate programme of work to evaluate the impact of the Gambling Act Review.

  • Use this service to register to for General Betting Duty (GBD), Pool Betting Duty (PBD) or Remote Gaming Duty (RGD).

  • You usually need a licence from PPL PRS to play live or recorded music in public - includes playing background music at your business, and staging live music or theatre productions.

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