Detailed guide: Pay gambling duties

Overview

Paying your Machine Games Duty is covered in a separate guide.

There are different payment deadlines and reference numbers for:

• Gaming Duty
• Bingo Duty
• General Betting Duty (GBD)
• Remote Gaming Duty (RGD)
• Pool Betting Duty (PBD)

Gaming Duty

You must make 2 returns and payments in each 6 month accounting period:

1. After the first 3 months of an accounting period you should complete form GD94 and pay on account the Gaming Duty due for that 3 month period.
2. At the end of the 6 month accounting period you should calculate the Gaming Duty due for the whole return on form GD95.
3. Then deduct the amount of payment made on account (point 1) from the total amount due for the 6 month accounting period (point 2) and pay the balance.

You must submit your returns and payments to HM Revenue and Customs (HMRC) by the following dates.

Accounting period	GD94 payment on account period	GD94 payment due	GD95 payment due
1 April to 30 September	1 April to 30 June	31 July	31 October
1 October to 31 March	1 October to 31 December	31 January	30 April

Returns and payments for accounting periods ending on any other date must reach HMRC within one calendar month of the end of the 3 or 6 month accounting period.

Example

Accounting period	GD94 payment on account period	GD94 payment due	GD95 payment due
16 December to 15 June	16 December to 15 March	15 April	15 July

If the due date falls on a weekend or bank holiday, your return and payment must be with HMRC by the end of the previous working day.

Bingo Duty

Your Bingo Duty return and payment are due no later than 15 days from the end of your accounting period.

If the due date falls on a weekend or bank holiday, your return and payment must be with HMRC by the end of the previous working day.

If your normal trading practice is to close temporarily for specific months you won’t need to complete nil returns on Bingo Duty for the closed season, as long as you let HMRC know in advance.

You can advise HMRC of the relevant dates by post or by telephone.

GBD, PBD and RGD

You must submit your RGD returns online using the Gambling Tax Service.

If you hold a remote operating licence from the Gambling Commission you should also submit your GBD and PBD returns online.

Your GBD, PBD or RGD return must be with HMRC by the 30th day after the end of each accounting period.

If the 30th day falls on a weekend or bank holiday, your return and payment must be with HMRC by the end of the previous working day.

You have 4 accounting periods a year.

You must make a return even if you don’t owe any tax for the accounting period.

How to find your reference number

Finding your reference number will depend on which type of duty you need to pay.

You should include your specific regime registration number when making a payment, so that HMRC can identify your payment.

Gaming Duty and Bingo Duty reference numbers

You’ll find your 15 digit registration number on your notice to file.

GBD, RGD and PBD reference numbers

You’ll find your 14 or 15 digit registration number on your return form.

How much time to allow

Make sure you pay HMRC by the deadline, or you may have to pay interest or a penalty.

The time you should allow depends on how you pay.

Payment method	Time allowance
Direct debit (Bingo and Gaming Duty only)	Same day
Online or telephone banking (Faster Payments)	Same or next day
CHAPS	Same or next day
Online debit or credit card	Same or next day
Bacs	3 working days
By cheque through the post	3 working days

If the deadline falls on a weekend or bank holiday, your return and payment must be with HMRC by the end of the previous working day.

Ways to pay

Bank details for online or telephone banking, CHAPS, Bacs

You can pay by Faster Payments, CHAPS or Bacs to HMRC’s account.

Payments of Gaming Duty, Bingo Duty and historic debts

Sort code	Account number	Account name
08 32 00	12000911	HMRC GACA

Payments of GBD, PBD and RGD

Sort code	Account number	Account name
08 32 10	12001020	HMRC Shipley

You’ll need your Gambling Duty reference number.

Your payment may be delayed if you use the wrong reference number.

Payments by:

• Faster Payments (online or telephone banking) usually reach HMRC on the same or next day
• CHAPS usually reach HMRC the same working day if you pay within your bank’s processing times
• Bacs usually take 3 working days

Check your bank’s transaction limits and processing times before making a payment.

Overseas payments

You should use these details to pay from an overseas account.

For Gaming Duty, Bingo Duty and historic debts, payments must be in pounds sterling or euros.

Account number (IBAN)	Bank identifier code (BIC)	Account name
GB95 BARC 2005 1780 5633 90	BARCGB22	HMRC Import and Excise Duties euro

For GBD, PBD and RGD, payments must be in pounds sterling.

Account number (IBAN)	Bank identifier code (BIC)	Account name
GB03 BARC 2011 4783 9776 92	BARCGB22	HMRC Shipley

If you need to provide your bank with HMRC’s banking address it is:

Online debit or credit card

You can pay GBD, PBD and RGD by debit or credit card unless you’re paying from overseas.

There’s a fee for credit cards.

HMRC limit the number of credit and debit card payments you can make to any single tax regime within a given period of time, so that only a reasonable number of payments can be made.

They’ll decide what’s reasonable by checking payment card industry standards and guidance, and may withdraw the facility to pay by credit or debit card from any customer who tries to bypass the limit.

If you’re unable to make full payment by credit or debit card you’ll have to use an alternative payment method.

HMRC may withdraw the facility to pay by credit or debit card from any customer attempting to circumvent this restriction.

You’ll need your Gambling Duty reference number, which you can find on your return if you submit your return on paper or through your Gambling Tax Service online account.

Numbers vary in length from 14 to 15 digits.

HMRC will accept your payment on the date you make it and not the date it reaches HMRC’s account, including on bank holidays and weekends.

Your payment may be delayed if you use the wrong reference number.

Direct Debit

For payments of Gaming Duty and Bingo Duty, Direct Debit payment plans can be used to pay amounts up to a maximum of £20 million.

HMRC will begin to collect your payment on the day it is due.

By cheque through the post

You should allow 3 working days for your payment to reach HMRC. You’ll need to allow longer if your cheque is not sent from the UK.

Don’t fold the cheque or fasten it to other papers. Send your cheque made payable to ‘HM Revenue and Customs only’ followed by your Gambling Duty reference number to:

You don’t need to include a street name, city name or PO Box with this address.

If you have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.

If you’re paying by post, you can include a letter with your payment to ask for a receipt from HMRC.

Nothing to pay

If you make a return and calculate that you have nothing to pay – or are due a repayment – you must still submit it to HMRC.

There are exceptions for nil returns on Bingo Duty.

Accounting periods before 1 December 2014

If you have any outstanding debts for GBD, RGD or PBD from before 1 December 2014, you’ll have to follow slightly different procedures.

If you need a paper return for a period before 1 December 2014 you should contact HMRC by phone and ask for form:

• BD211A for all spread bets made through a bookmaker within an accounting period
• BD211B for GBD due on the commission earned from fixed-odds bets made through a betting exchange within an accounting period
• BD211 for all other fixed-odds and totalisator bets within an accounting period

When you make your payment add:

• ‘Betting’ to your 8-digit reference (for example Betting/12345678) for GBD
• ‘RG’ to your 9-digit reference (for example RG/123456789) for RGD
• ‘PB’ to your 9-digit reference (for example PB/123456789) for PBD

Don’t use your new reference number that starts with ‘X’.

Paying GBD, PBD or RGD for periods before 1 December 2014

Use the bank details and postal address normally associated with Gaming Duty and Bingo Duty when making payment of your debts for accounting periods before 1 December 2014.

You can’t pay these debts online.