Register for gambling tax

You must register for General Betting Duty (GBD), Pool Betting Duty (PBD) or Remote Gaming Duty (RGD) if you offer:

  • betting or gaming services to people in the UK, including online services - this applies whether you offer services from outside or within the UK
  • betting services in a UK shop where the customer places the bet while on your premises
  • spread betting from the UK to any customers, whether they live in the UK or elsewhere

Spread betting is betting on whether you think a financial index or non financial index will go up or down.

You can also use this service to manage the details of your agents and representatives.

You can not register for the online service if you’re already registered to pay GBD, PBD or RGD.

Online services may be slow during busy times. Check if there are any problems with this service.

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Contents

What you need to register

You need:

  • a Government Gateway user ID - if you do not have a user ID, you can create one when you use the service
  • the Unique Taxpayer Reference (UTR) number for your business
  • your VAT registration number
  • your Gambling Commission licence number (if known)
  • an estimate of how much profit you expect your business to make

You should also read the guide on registering for gambling tax.

You can register as a group if you’re the Group Lead Member. You’ll need to provide details of the group’s members, partners and representatives during your application.

You can save your application at any time and come back to it later. Your application will be saved for 30 days.

You’ll have to register for all types of gambling tax at the same time if you need to register for more than one.

You can register by post if you do not have (or need to have) a Remote Operating licence from the Gambling Commission.

You must write to HM Revenue & Customs (HMRC) and ask for:

  • form GBD1 General Betting Duty - application to register a business
  • form PBD1 Pool Betting Duty - application to register a business

You must register online for Remote Gaming Duty.

HMRC
Excise Processing Teams

BX9 1GL

United Kingdom

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