Guidance

Pay General Betting, Pool Betting or Remote Gaming Duty

How to pay General Betting, Pool Betting or Remote Gaming Duty, and how long it takes for your payment to reach HMRC.

This guide explains how and when to pay General Betting, Pool Betting or Remote Gaming Duty, and what to do if you have nothing to pay.

There are separate guides for paying Machine Games Duty and Gaming or Bingo Duty.

When to pay

You have 4 accounting periods a year.

You must submit your Remote Gaming Duty return and pay any duty due within 30 days after the end of each accounting period.

If you hold a remote operating licence from the Gambling Commission you should also submit returns for General Betting Duty and Pool Betting Duty.

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 you do not pay by the deadline, you may need to pay a penalty, interest or both.

What you need

You need your 14-character reference number starting with X.

You’ll find this by signing into HMRC online services using your Government Gateway user ID.

If you use an incorrect reference number there will be a delay in the payment being allocated correctly.

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

Pay now

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.

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 10
  • account number — 12001020
  • account name — HMRC Shipley

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) — GB03 BARC 2011 4783 9776 92
  • Business Identifier Code (BIC) — BARCGB22
  • account name — HMRC Shipley

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 number 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
United Kingdom

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.

Updates to this page

Published 3 September 2019
Last updated 25 July 2023 + show all updates
  1. The 'What you'll need' section has been updated with information on how to find your 14 character charge reference number.

  2. You need your 14 character charge reference number starting with X to pay General Betting, Pool Betting or Remote Gaming Duty.

  3. Information about approving a payment through your online bank account has been added.

  4. Cheque payment details updated.

  5. Information about a non-refundable fee for corporate debit cards being introduced from the 1 November 2020 has been added.

  6. First published.

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