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This guide tells you about Lottery Duty, who needs to register and what you need to do.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Register with HMRC as a lottery promoter using form BD601.
The financial directions issued to the British Film Institute in its role as a distributing body of National Lottery funds.
Advice for society lotteries, local authority lotteries and external lottery managers about the requirements relating to the distribution of lottery proceeds
Find out about Lottery Duty, how the duty is charged and who has to pay.
A collection of the annual report and accounts of the National Lottery Distribution Fund Investment Account.
Following consultation, updated policy directions have been issued to the Heritage Lottery Fund in its role as a distributing body of National Lottery funds.
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