Notice

Remote Gaming Duty (Excise Notice 455a)

This notice provides legal and technical guidance about reforms to Remote Gaming Duty (RGD) from 1 December 2014.

• From: HM Revenue & Customs
• Published: 15 December 2014
• Last updated: 25 March 2024 — See all updates

Documents

Remote Gaming Duty — (Excise Notice 455a)

HTML

Details

This notice is about Remote Gaming Duty (RGD) from 1 December 2014 for gaming providers. It includes guidance on:

• UK persons
• registration applications
• keeping records
• accounting periods
• submitting returns and making duty payments to HMRC

Published 15 December 2014
Last updated 25 March 2024 + show all updates

1. 25 March 2024

   Information on how to contact excise and gambling duties enquiries has been added to the page.

2. 13 December 2021

   Section 7.1 'How to pay' has been updated, you can now make an online bank account payment.

3. 26 April 2019

   This notice has been updated to give information about the new Remote Gaming Duty rate which came into effect from 1 April 2019.

4. 22 February 2018

   Notice updated to give more detailed guidance about Remote Gaming Duty which came into effect from 14 December 2014 and on freeplays which came into effect from 1 August 2017.

5. 16 December 2014

   This notice replaces the October edition of Notice 455A: Remote Gaming Duty. The notice has been revised and provides legal and technical guidance about reforms to Remote Gaming Duty which came into effect on 1 December 2014.

6. 15 December 2014

   First published.

7. 22 October 2014

   Section 6.2 has been added to the HTML attachment.

8. 15 October 2014

   Updated version October 2014