Notice

Excise Notice 456: Double Taxation Relief for gambling duties

This notice explains double taxation relief for General Betting Duty, Pool Betting Duty and Remote Gaming Duty.

From:
HM Revenue & Customs
Published
1 November 2012
Last updated
31 August 2016 — See all updates

This publication was withdrawn on

This publication was withdrawn on 5 April 2017.

This relief is no longer available for these duties as this has been superseded by subsequent legislation.Please see Paragraph 2 of Schedule 29 Part 3 Finance Act 2014.

Documents

Excise Notice 456: Double Taxation Relief for gambling duties

HTML

Gambling Duties: Withdrawal of Double Tax Relief (DTR) Transitional Rules

PDF, 544 KB, 2 pages

Details

Double Taxation Relief provides relief from double taxation for General Betting Duty, Pool Betting Duty and Remote Gaming Duty in certain circumstances where tax has been paid in the UK and in another country on the same remote gambling transaction. Double Taxation Relief is available for accounting periods ending on or after 1 April 2012.

Updates to this page

Published 1 November 2012
Last updated 31 August 2016 + show all updates

  1. Annex A amended to remove Romania from remote gaming duty section and added to general betting duty section.

  2. Annex A amended to include Romania to remote gaming duty section.

  3. Gambling Duties - Withdrawal of Double Tax Relief (DTR) Transitional Rules has been added to this page.

  4. First published.

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