Updated: The postal address for the National Registration Unit has been updated.
This edition of Notice 147a, dated December 2014, cancels and replaces Notice 147a: Pool Betting Duty (PBD) dated October 2014. This notice only concerns the reforms to PBD which came into force on 1 December 2014. It’s therefore in addition to the previous version of Notice 147 dated September 2010.
It includes guidance on UK persons, registration, keeping records, accounting periods, submitting returns and making duty payments to HM Revenue and Customs.
Source: HMRC