Taxation of gambling in the UK
Produced in partnership with Carl Rohsler of Memery Crystal

The following Tax practice note produced in partnership with Carl Rohsler of Memery Crystal provides comprehensive and up to date legal information covering:

  • Taxation of gambling in the UK
  • Introduction
  • Overview
  • Geographical scope of tax
  • General Betting Duty (GBD)
  • Gaming Duty (GD)
  • Remote Gaming Duty (RGD)
  • Machine Games Duty (MGD)
  • Bingo Duty (BD)
  • Lottery Duty (LD)
  • More...

Taxation of gambling in the UK

Coronavirus (COVID-19): in light of the coronavirus crisis, HMRC has announced a change to the way returns for General Betting Duty, Pool Betting Duty and Remote Gaming Duty are filed. Taxpayers are encouraged to file online where possible as HMRC is unable to send out paper returns. If a paper return is still required, an online digital version can be printed by the taxpayer and then posted to HMRC. If payment is usually made by cheque, HMRC encourages taxpayers to make an online payment.

Introduction

This Practice Note gives an introduction to the taxation regime relating to gambling in the UK. The UK tax treatment of gambling underwent a significant change in 2014 under Part 3 of the Finance Act 2014 (FA 2014). FA 2014 was given Royal Assent on 17 July 2014 and mainly came into force on 1 December 2014. It replaced the Betting and Gaming Duties Act 1981.

Overview

Different forms of gambling are subject to different duties under English law. There are essentially seven types of gambling duty in force from 1 December 2014.

All of the duties have the same general structure—being a tax on the net profits derived by the operator of the gambling facilities from gambling. 'Net profits' in this context is not a defined term (it is referred to differently in respect of each of

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