You may be required to register at HMRC for General Betting Duty (GBD), Pool Betting Duty (PBD) or Remote Gaming Duty (RGD).
Registration for gambling tax is mandatory if you (either situation applies):
- Offer gambling services from a place outside the United Kingdom to people inside the UK.
- Operate as an off-course bookmaker in the United Kingdom and take bets from people on the premises (e.g. a shop).
You can also use the same service for managing the details of agents and representatives (if you use them).
But, being already registered to pay GBD, PBD, or RGD would mean you cannot register for the online Gambling Tax Service.
Note: Some online services can be slow to use during the busiest times. But, you can check service availability and issues to see if there are any problems.
Information Needed to Register
Before registering to pay gambling taxes online you should prepare some documentation, such as:
- The Unique Taxpayer Reference (UTR) number for your business.
- Your Government Gateway ID.
- Your VAT registration number.
- Your Gambling Commission licence number (if you know it).
- An estimation of how much profit you expect the business to make.
Note: It is best to read the online service guide for General Betting Duty, Pool Betting Duty and Remote Gaming Duty before you sign in on HMRC website.
Registering as a Group
As the Group Lead Member (GLM) of a corporate body you will be able to register as a group. You would need to provide extra details during the application process. Prepare to have information on group members, partners, and representatives ready to enter into the system.
You will be able to save the application at any time (up to thirty days). That means you can go back to it later to finish the application.
Note: If you need to register for more than one type of gambling tax you will need to complete the registration for all of them at the same time.
Register for Gambling Tax by Post
The Gambling Commission licenses and regulates the people and the businesses that provide gambling in Great Britain – including the National Lottery.
You will be able to register for gambling tax by post if you need a Remote Operating licence from the Gambling Commission. Write a letter to HM Revenue and Customs and make a request for:
- Application to register a business using Form GBD1 General Betting Duty (GBD).
- Application to register a business using Form PBD1 Pool Betting Duty (PBD).
- Registration for Remote Gaming Duty (RGD) must take place using an online application.
HMRC National Registration Unit
HM Revenue and Customs
National Registration Unit
Portcullis House
21 India Street
Glasgow
G2 4PZ