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10 June 1921 to 9 April 2021

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Gambling duties

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From:
HM Revenue & Customs, Department for Digital, Culture, Media & Sport, and HM Treasury

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  • Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
    • 26 March 2021

    Sections 15, 15.1, 15.2 have been updated with information about transitional arrangements for movements to and from the EU and section 15.3 with information about 'change of destination' has been added.

  • Excise Notice 452: Machine Games Duty
    • 18 March 2021

    Information about nil returns has been added as paragraph 14.2.1.

  • Gambling Tax: service availability and issues
    • 8 March 2021

    Planned downtime from 23:59pm on Saturday 13 March 2021 to 6:30am on Sunday 14 March 2021 has been added.

  • Gross gaming yield increase for Gaming Duty
    • 3 March 2021

  • UK Betting and Gaming Statistics
    • 25 February 2021

    Information about the open consultation on the reduction and consolidation of HMRC statistics publications has been added to the 'UK Betting and Gaming background and references' page.

  • HMRC service availability and issues
    • 29 December 2020

    Page updated to add message about planned downtime to some services due to the end of the UK and EU transition period.

  • Pay General Betting, Pool Betting or Remote Gaming Duty
    • 9 December 2020

    Cheque payment details updated.

  • Review of the Gambling Act 2005 Terms of Reference and Call for Evidence
    • 8 December 2020

  • Lottery Duty: service availability and issues
    • 7 September 2020

    Planned downtime for Friday 11 September 2020 6pm to 7am Monday 14 September 2020 has been added.

  • Revenue and Customs Brief 5 (2020): VAT treatment on fixed odds betting terminals and gaming machines
    • 26 June 2020

    The sections 'How to progress a claim' and 'What you need to provide' have been updated to give more information and clarification for affected businesses.

  • Machine Games Duty return
    • 14 May 2020

  • General Betting Duty, Pool Betting Duty and Remote Gaming Duty
    • 13 May 2020

    We have changed the way you file your paper returns for General Betting, Pool Betting and Remote Gaming Duty.

  • Rates and allowances: Excise Duty – Gambling Duty
    • 1 April 2020

    Gaming Duty rates updated beginning on or after 1 April 2020

  • Changes to casino gross gaming yield bands for Gaming Duty from 1 April 2020
    • 11 March 2020

  • Gaming Duty accounting
    • 4 November 2019

  • Betting and Gaming Bulletin
    • 31 October 2019

    Page altered to feature archived content

  • Gaming Duty
    • 1 October 2019

    The process for reporting and paying your gaming duty has changed from 1 October 2019.

  • Pay Gaming or Bingo Duty
    • 1 October 2019

    The process for reporting and paying your gaming duty has changed from 1 October 2019.

  • Send your Gaming Duty return and payment online
    • 1 October 2019

    The process for reporting and paying your gaming duty has changed from 1 October 2019.

  • HMRC tools and calculators
    • 5 September 2019

    The additional threshold has been renamed residence nil rate band (RNRB).

  • Penalties if you do not file Machine Games Duty returns on time - CC/FS18c
    • 30 April 2019

    Text relating to the 10% penalty restriction has been updated following comment in cases heard at tribunal

  • Excise Notice 455a: Remote Gaming Duty
    • 26 April 2019

    This notice has been updated to give information about the new Remote Gaming Duty rate which came into effect from 1 April 2019.

  • Register as a bingo promoter
    • 10 December 2018

  • Changes to Gaming Duty accounting periods and administration
    • 31 October 2018

    The Exchequer Impact and Economic Impact sections have been updated as part of Budget 2018.

  • Remote Gaming Duty increase
    • 29 October 2018

  • Send your Lottery Duty return online
    • 10 September 2018

  • Machine Games Duty: The Machine Games Duty (Amendment) (EU Exit) Regulations 2018
    • 20 August 2018

  • Excise Notice 451a: General Betting Duty
    • 3 January 2018

    Paragraph 3.3.1 has been updated as from 4 January 2018 dealing in binary options will be a regulated activity and taxed as spread bets instead of general bets.

  • Excise Notice 147a: Pool Betting Duty
    • 20 October 2017

    This notice replaces the October 2017 edition of Notice 147a: Pool Betting Duty and has been revised to provide detailed guidance about Pool Betting Duty which came into effect on 1 December 2014.

  • Excise notices: gambling duties
    • 4 September 2017

    Removal of 'Excise Notice 454: Amusement Machine Licence Duty' as it has been superseded by 'Excise Notice 452: Machine Games Duty'.

  • Calculate Remote Gaming Duty on freeplays
    • 30 August 2017

  • Gambling Tax for Agents: HMRC Online Services
    • 1 August 2017

    Information updated on how to register for the service and how your clients can set up agent auhorisation.

  • Pooled bets and games: work out the duty to pay
    • 26 June 2017

  • Register as a lottery promoter
    • 6 April 2017

    Register online (sign in with Government Gateway) form available.

  • Register for Gaming Duty
    • 5 April 2017

    New print and post application form added.

  • Betting, gaming and lotteries (VAT Notice 701/29)
    • 31 March 2017

  • Excise Notice 457: Bingo Duty
    • 30 March 2017

    Notice has been amended to include details about using the online service to submit returns and payment.

  • Register a partnership for Gaming Duty
    • 22 March 2017

    The official business return address on the postal form has changed.

  • Gaming Duty: increase in casino gross gaming yield bands
    • 8 March 2017

  • Excise Notice 458: Lottery Duty
    • 24 February 2017

    This Notice has been updated to take account of the online form BD600.

  • Remote Gaming Duty: reforming the tax treatment of freeplays
    • 5 December 2016

  • Send HMRC details of partners for Machine Games Duty
    • 31 March 2016

    Welsh translation added.

  • Gaming Duty: increase gross gaming yield bands
    • 16 March 2016

  • Notify HMRC about premises to include on Gaming Duty Register
    • 22 December 2015

    An online service is now available.

  • Apply for group treatment for Gaming Duty
    • 22 December 2015

    An online service is now available.

  • Machine Games Duty for Agents: HMRC Online Services
    • 16 December 2015

    Agent online services guidance has been updated to improve style and layout of content. HMRC Online Services log in information also updated in this guide.

  • Machine Games Duty Manual
    • 3 September 2015

  • Excise Notice 455: Remote Gaming Duty (pre 1 December 2014)
    • 20 August 2015

  • Excise Notice 147: Pool Betting Duty (pre 1 December 2014)
    • 20 August 2015

  • Excise Notice 451: General Betting Duty (pre 1 December 2014)
    • 20 August 2015

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