Updated: This notice replaces the April 2016 edition of Notice 451A: General Betting Duty. The notice has been revised to provide more detailed guidance about the reforms to General Betting Duty which came into effect on 1 December 2014.
This edition of Notice 451a, dated July 2017, cancels and replaces Notice 451a: General Betting Duty (GBD) dated April 2016. This notice only concerns the reforms to GBD which came into force on 1 December 2014. It’s therefore in addition to the previous version of Notice 451 dated April 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