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
Find out about Machine Games Duty, how the duty is charged and who has to pay.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Withhold tax on payments to foreign entertainers and sportspersons when they exceed their personal allowance and how to make payments to HMRC.
Approved promoters, agents and merchandisers in the middleman scheme for non-resident rock and pop entertainers.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Use this form to appoint or change a representative for an opponent or cancellation applicant.
New rules to make it illegal to resell tickets for live events above original cost
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
Music and sport fans will no longer be ripped off on the ticket resale market thanks to new measures making it illegal to resell tickets for live events above original cost
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 (opens in a new tab and requires JavaScript).