Detailed guide: Gambling Tax for Agents: HMRC Online Services

Overview

If you need to send clients’ Gambling Tax returns to HM Revenue and Customs (HMRC) you can use the Gambling Tax for Agents Online Service, part of HMRC Online Services.

The service lets you:

• file tax returns for General Betting Duty (GBD), Pool Betting Duty (PBD) and Remote Gaming Duty (RGD)
• view your clients’ Gambling Tax liabilities and payments online
• make changes to a client’s Gambling Tax account

Gambling Tax means GBD, PBD or RGD only.

If you’re not registered for HMRC Online Services

You’ll need to register as an agent through the Government Gateway, then sign up to HMRC Online Services as a new user and add the service to your account.

If you already have an HMRC Online Services account

To add Gambling Tax for Agents to your services:

1. Sign in to HMRC Online Services.
2. Go to ‘Your HMRC services’.
3. Select ‘Register for HMRC Taxes’.
4. Register for ‘Gambling Tax for Agents Online Service’.

You’ll be given a ‘Gambling Tax agent reference number’ and a ‘Gateway Agent Identifier’ on the registration and enrolment summary. You should make a note of these, as they won’t be sent to you separately.

Agent authorisation for Gambling Tax

Once you’ve signed up for Gambling Tax for Agents Online Service your clients need to set up agent authorisation.

To set up agent authorisation for Gambling Tax, your client needs to:

1. Go to www.gov.uk/hmrc and select Sign in or register for HMRC Online Services.
2. Select the ‘Gambling Tax’ service link.
3. Enter their User ID and password to sign in.
4. Select ‘Services you can use’ on the ‘Your HMRC Services’ page.
5. Select the Gambling Tax they wish to edit.
6. Select ‘Edit’ button.
7. Add the Agents Government Gateway agent identifier and postcode.
8. Select ‘Save’ and submit the change.

Once you’re authorised, as well as using the online service, you’ll also be able to contact HMRC by phone or post on behalf of your client.