Notice

Excise Notice 455: Remote Gaming Duty (pre 1 December 2014)

Published 20 August 2015

Foreword

Notice 455 (April 2010) provided general information related to Remote Gaming Duty (RGD) before 1 December 2014 (also referred to throughout this revised version as ‘that date’). That notice also made a number of provisions which gave effect to the legal regime relating to RGD prior to that date. However there may be outstanding liabilities for the period prior to 1 December 2014 and requirements relating to what happened before that date. This revised notice 455 makes the necessary provisions which have the force of law for such outstanding liabilities.

1. Introduction

The legal provisions within this notice have the force of law in respect of liabilities before that date under:

• the Revenue Traders (Accounts and Records) Regulations 1992 (SI 1992/3150), Regulation 6

Although these provisions are written in the present tense, they should be read as referring only to the period before 1 December 2014 and interpreted accordingly. They must not be read in relation to liabilities after 1 December 2014.They must only be read in respect of remote gaming prior to that date.

For the new provisions which have the force of law relating to RGD after 1 December 2014 see notice RGD 455a. This revised notice 455 does NOT relate to RGD after that date and must not be used in respect of any questions relating to RGD after that date.

2. Records

Record Keeping

The following direction has the force of law for liabilities pre 1 December 2014:

• direction under the Revenue Traders (Accounts and Records) Regulations 1992 Regulation 6

The person registered for Remote Gaming Duty must retain for not less than 3 years, every account, record or other document used, or to be used by them, for the purpose of furnishing the particulars required by form GD 121.

Note: Operators still have to keep records for Remote Gaming Duty before 1 December 2014 until that 3 year end date expires, even though there are new legal provisions in place in respect of record keeping for Remote Gaming Duty after that date. These new provisions, including record keeping provisions, can be found in notice RGD455a.

3. Penalties

The legal responsibility to have created records in respect of liabilities before 1 December 2014 continues after that date as does the legal responsibility to keep and produce those records for an appropriate period of time after that date. If you fail to meet any of these legal obligations you may still be liable to a penalty after that date for any such pre-1 December 2014 breaches.

Civil penalties may be applied to a range of provisions under section 9 of the Finance Act 1994. These include failure to render duty returns, failure to pay duty due, and failure to register for remote gaming duty. Notice 209 Civil penalties: fixed, geared and daily gives more information on this subject.

4. Review and appeals

As taxpayers you have the right to ask for a review, or appeal directly to an independent tax tribunal, if you do not agree with an assessment or a penalty decision made about your business. A review will be handled by an HM Revenue and Customs (HMRC) officer not previously involved in the matter. There is still the option to appeal to the tribunal after the review has finished, if you are not satisfied with the outcome of the review. Alternatively you can request an appeal from the outset by writing directly to the Tribunals Service.

There is further information about appeals and reviews, on the Tribunals Service website or by Telephone on 0845 223 8080, or by downloading a copy of factsheet HMRC1 HM Revenue and Customs decisions - what to do if you disagree.

5. How we use your information

Find out how HMRC uses the information we hold about you.

6. Complaints

If you are unhappy with the way we have handled your affairs (because of delays or mistakes, for example) please tell the person or office you have been dealing with. If they are unable to sort things out, ask for your case to be referred to the complaints team. For more information go to Complain to HM Revenue and Customs.