We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out if you should pay Gaming Duty, how to register and how to pay.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
How Gaming Duty is charged, and who has to pay.
Find out if you have to pay, when and how to register, the rates, how to fill in returns and make payments.
Operators of betting and gaming pools need to work out how the different gambling duties apply to amounts they take out of their pools.
How to pay Gaming or Bingo Duty, and how long it takes for your payment to reach HMRC.
Guidance and forms covering gambling duties. Including, Bingo, Gaming, Lottery and Machine Games Duty, general betting duty and payments.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).