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Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
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.
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Excise Notice 452: Machine Games Duty
Information about nil returns has been added as paragraph 14.2.1.
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Gambling Tax: service availability and issues
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
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UK Betting and Gaming Statistics
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.
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HMRC service availability and issues
Page updated to add message about planned downtime to some services due to the end of the UK and EU transition period.
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Pay General Betting, Pool Betting or Remote Gaming Duty
Cheque payment details updated.
- Review of the Gambling Act 2005 Terms of Reference and Call for Evidence
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Lottery Duty: service availability and issues
Planned downtime for Friday 11 September 2020 6pm to 7am Monday 14 September 2020 has been added.
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Revenue and Customs Brief 5 (2020): VAT treatment on fixed odds betting terminals and gaming machines
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
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General Betting Duty, Pool Betting Duty and Remote Gaming Duty
We have changed the way you file your paper returns for General Betting, Pool Betting and Remote Gaming Duty.
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Rates and allowances: Excise Duty – Gambling Duty
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
- Gaming Duty accounting
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Betting and Gaming Bulletin
Page altered to feature archived content
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Gaming Duty
The process for reporting and paying your gaming duty has changed from 1 October 2019.
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Pay Gaming or Bingo Duty
The process for reporting and paying your gaming duty has changed from 1 October 2019.
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Send your Gaming Duty return and payment online
The process for reporting and paying your gaming duty has changed from 1 October 2019.
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HMRC tools and calculators
The additional threshold has been renamed residence nil rate band (RNRB).
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Penalties if you do not file Machine Games Duty returns on time - CC/FS18c
Text relating to the 10% penalty restriction has been updated following comment in cases heard at tribunal
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Excise Notice 455a: Remote Gaming Duty
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
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Changes to Gaming Duty accounting periods and administration
The Exchequer Impact and Economic Impact sections have been updated as part of Budget 2018.
- Remote Gaming Duty increase
- Send your Lottery Duty return online
- Machine Games Duty: The Machine Games Duty (Amendment) (EU Exit) Regulations 2018
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Excise Notice 451a: General Betting Duty
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.
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Excise Notice 147a: Pool Betting Duty
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.
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Excise notices: gambling duties
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
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Gambling Tax for Agents: HMRC Online Services
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
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Register as a lottery promoter
Register online (sign in with Government Gateway) form available.
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Register for Gaming Duty
New print and post application form added.
- Betting, gaming and lotteries (VAT Notice 701/29)
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Excise Notice 457: Bingo Duty
Notice has been amended to include details about using the online service to submit returns and payment.
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Register a partnership for Gaming Duty
The official business return address on the postal form has changed.
- Gaming Duty: increase in casino gross gaming yield bands
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Excise Notice 458: Lottery Duty
This Notice has been updated to take account of the online form BD600.
- Remote Gaming Duty: reforming the tax treatment of freeplays
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Send HMRC details of partners for Machine Games Duty
Welsh translation added.
- Gaming Duty: increase gross gaming yield bands
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Notify HMRC about premises to include on Gaming Duty Register
An online service is now available.
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Apply for group treatment for Gaming Duty
An online service is now available.
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Machine Games Duty for Agents: HMRC Online Services
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
- Excise Notice 455: Remote Gaming Duty (pre 1 December 2014)
- Excise Notice 147: Pool Betting Duty (pre 1 December 2014)
- Excise Notice 451: General Betting Duty (pre 1 December 2014)