Gambling duties guidance

Please note: gambling duties guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Bingo Duty
Find out if you should pay Bingo Duty on profits from games played in the UK, how to register and how to pay

Gaming Duty
Find out if you should pay Gaming Duty; how to register and how to pay

Lottery Duty
This guide tells you about Lottery Duty, who needs to register and what you need to do if it affects you

Machine Games Duty
Find out how to register for Machine Games Duty (MGD), how much you'll have to pay and your other responsibilities

General Betting Duty, Pool Betting Duty and Remote Gaming Duty
Find out if you have to pay - the rates, when to register, how to fill in returns and make payments and anything else you might need to do

Pay Gambling Duties
How to pay your Gaming Duty, Bingo Duty, General Betting Duty, Remote Gaming Duty and Pool Betting Duty

Printer-friendly version

Also on this site

Gambling duties news, forms and other reference material

Developed with

Guides
- Find guides by sector
- Find guides by theme
  - Starting a business
    - Before you start your business
      - Considering starting a business
      - Start-up business ideas
    - Start your business
    - Running your start-up business
    - Grow your start-up business
      - Trade with other countries
      - Take steps to grow your business
  - Finance
    - Find local finance
      - Northern Ireland business support finder
    - Raising finance
    - Managing finance
    - Financial difficulty
      - Managing financial difficulty
  - Taxes
    - Business tax
    - Self-employed and tax
      - Setting up as self-employed and tax
      - Help and support for the self-employed
    - PAYE and payroll
      - PAYE and payroll for employers
    - Keeping records for business
      - Record-keeping
    - Excise duties
    - Industry-specific taxes
    - Complying with European law
    - Contact or deal with HM Revenue & Customs (HMRC)
    - Companies House returns, accounts and other responsibilities
    - Business changes
      - Making changes to your business
    - Selling, closing or restarting your business
    - Accountants and tax advisers
  - Employment and skills
    - HR documents and templates
    - Recruitment
    - Employment documents and policies
      - Staff documents and employment policies
    - Pay, pensions and minimum wage
    - Manage people
    - Holidays, statutory leave and time off
      - Holiday, other leave and sickness
      - Maternity, paternity, adoption and parental leave
    - Performance, training and development
    - Resolve conflict and staff leaving
      - Problems at work
      - Dismissals and staff leaving
  - Health and safety
    - Coronavirus (COVID-19): Staying safe at work
    - Health and safety basics
      - Protecting your business
    - Health and safety made simple
    - Make your business safer
      - Managing the welfare of people
      - Safer ways of working
  - Efficiency and environment
    - Environmental action to improve your business
    - Reduce, reuse, recycle your business waste
    - Resource efficiency
    - Reducing your environmental impact
    - Environmental guidance by business sector
  - Business premises and rates
    - Choosing the right business property
    - Rates for non-domestic properties
      - Business rates
    - Property management and costs
    - Adapting and improving your property
      - Make your property more efficient
      - Disabled access and facilities in business premises
  - Innovation and R&D
    - Product and service development
      - Developing products and services
      - Research and development
    - Design and business innovation
      - Use innovation in your business
      - Design for business success
    - Intellectual property
      - Intellectual property for business
      - Patents, trade marks, copyright and design
  - Sales and marketing
    - Business contracts and fair competition
    - Consumer rights and protection
    - Marketing your business
    - Product safety
    - Sales laws
    - Know your customers
    - Maximise your sales
  - IT
    - IT basics
      - Introduction to IT
      - Choosing suppliers
    - Software and technology solutions
      - Software and business applications
      - Communications
    - Getting online
      - Create and manage a website
      - E-commerce
    - Security and data protection
      - Data protection and legal issues
      - IT security and risks
  - Exporting and importing
    - Basics of importing and exporting
    - Choosing a market
      - Doing business in the EU
      - Trading with countries outside the EU
    - Procedures and licences
    - Sector overviews and regulations
    - Moving your goods
    - Customs declarations
      - National Clearance Hub
  - Grow your business
    - Prepare for growth
      - Assessing current performance
      - Planning business growth
    - Strategies for growth
    - Finance and logistics
      - How to grow your business
      - Financing growth
    - Managing growth
      - Leading staff through growth
      - Manage business risks
  - Buy or sell a business
    - Acquiring a business
    - Selling your business
    - Exiting and transferring your business
      - Businesses in difficulty
      - Transferring your business
Resources
News
Events