Pay Gaming or Bingo Duty
How to pay Gaming or Bingo Duty, and how long it takes for your payment to reach HMRC.
This guide explains how and when to pay Gaming or Bingo Duty, and what to do if you have nothing to pay.
There are separate guides for paying Machine Games Duty and General Betting, Pool Betting and Remote Gaming Duty.
When to pay
If you do not pay by the deadline, you may need to pay a penalty, interest or both.
Gaming Duty
At the end of the 6 month accounting period use form GD95 to work out and pay any duty owed by the following dates.
| Accounting period | GD95 payment due |
|---|---|
| 1 April to 30 September | 31 October |
| 1 October to 31 March | 30 April |
Returns and payments for accounting periods ending on any other date must reach HMRC within one calendar month of the end of the accounting period.
Example
| Accounting period | GD95 payment due |
|---|---|
| 10 July to 9 December | 9 January |
| 16 December to 15 June | 15 July |
If the deadline is on a weekend or bank holiday, make sure your payment reaches HMRC by the end of the previous working day.
Bingo Duty
Your Bingo Duty return and payment are due no later then 15 days from the end of your accounting period.
If the deadline is on a weekend or bank holiday, make sure your payment reaches HMRC by the end of the previous working day.
If your normal trading practice is to close temporarily for specific months you will not need to complete nil returns on Bingo Duty for the closed season.
You must tell HMRC the relevant dates in advance by post or by telephone.
What you need
You need your 15-character reference number starting with an X.
You can find this on your registration certificate.
If you use an incorrect reference number:
- there will be a delay in the payment being allocated correctly
- you will receive a payment reminder
Pay online
You can pay online using one of the following methods:
- approve a payment through your online bank account
- debit or corporate credit card
Paying online through your bank account
You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option.
You will be directed to sign in to your online or mobile banking account to approve your payment.
You will need to have your online banking details to hand to pay this way.
The payment is usually instant but can take up to 2 hours to show in your bank account.
Pay by Direct Debit
To set up a Direct Debit, you can print out and post the Direct Debit Instruction form.
You should allow 10 working days for HMRC to set up your Direct Debit. You’ll need to use another method to pay if it is not set up in time.
Once HMRC has set up your Direct Debit, they’ll automatically collect the amount shown on your return.
The Direct Debit will not collect return payments over £20 million. If you owe more, you will need to pay another way.
Paying by debit or corporate credit card
You can make a full payment online using a debit or corporate credit card. There is a non-refundable fee if you use a corporate credit or debit card. You cannot pay by personal credit card.
Your payment will be accepted on the date you make it and not the date it reaches HMRC’s account (including weekends and bank holidays).
You must make sure the details you enter match those held by your bank or card provider. For example, the billing address should match the one your card is currently registered with.
Pay by bank transfer
If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, your payment will be received on the same or next working day.
If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.
We recommend you check your bank’s processing times and maximum transaction limits before you pay.
Account details to use if your account is in the UK
Use the following details to make a payment if your account is in the UK:
- sort code — 08 32 00
- account number — 12000911
- account name — HMRC Gaming Duties
Account details to use if your account is overseas
Use the following details to make a payment if your account is overseas:
- account number (IBAN) — GB95 BARC 2005 1780 5633 90
- Business Identifier Code (BIC) — BARCGB22
- account name — HMRC Gaming Duties
You must make all payments in pound sterling. Your bank may charge you if you use any other currency.
If needed, you can provide your bank with the following HMRC banking address:
Barclays Bank Plc
1 Churchill Place
London
United Kingdom
E14 5HP
Pay by cheque
Allow 3 working days for your payment to reach HMRC.
Make your cheque payable to ‘HM Revenue and Customs only’ and write your reference on the back.
Do not fold the cheque or attach it to other papers.
You can include a letter to ask for a receipt.
Send your cheque to:
HM Revenue and Customs
Direct
BX5 5BD
If you have nothing to pay
You must submit your return to HMRC even if you work out you have nothing to pay or are due a repayment.
There are exceptions for nil returns on Bingo Duty.
Updates to this page
Last updated 2 June 2023 + show all updates
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In the How to Pay section, the account names for sending payments to HMRC have changed. In particular 'HMRC GACA' and 'HMRC Import and Excise Duties euro' have changed to 'HMRC Gaming Duties'.
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You need your 15 character charge reference number starting with X to pay Gaming or Bingo Duty.
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Guidance about approving a payment through your online bank account has been added.
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The process for reporting and paying your gaming duty has changed from 1 October 2019.
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Guidance on paying by cheque through the post has been updated.
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Guide updated to show payments can't be made with a personal credit card.
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Guidance updated to show it won't be possible to make a payment with a personal credit card from 13 January 2018.
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Credit card fees have changed.
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New Barclays bank account details and International Bank Account Number added.
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The pay by cheque through the post address has changed to HM Revenue and Customs, Direct, BX5 5BD.
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Notification that from 1 January 2016 changes will be introduced to limit the number of credit and debit card payments that can be made to any single tax regime within a given period.
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The online debit or credit card non-refundable fee has been increased to 1.5%.
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HMRC have launched a new payment service - you may be directed to WorldPay if you pay online by debit or credit card. The new service uses a different service provider to BillPay.
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First published.