Search all content on GOV.UK

Find out if you have to pay, when and how to register, the rates, how to fill in returns and make payments.

• Updated: 29 April 2024

Operators of betting and gaming pools need to work out how the different gambling duties apply to amounts they take out of their pools.

• Updated: 26 June 2017

Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.

• Updated: 31 March 2017

The Horserace Betting Levy Board (HBLB) is required to collect a statutory levy, known as the Horserace Betting Levy, from horseracing bookmakers and the Tote successor company which it then distributes for the improvement of horseracing and breeds of horses...

• Updated: 14 February 2023

• Updated: 1 April 2016

• Updated: 11 January 2023

How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.

• Updated: 16 April 2025

• Updated: 24 October 2022

Apply to the Gambling Commission for a personal gambling licence or a gambling operating licence if you run or manage a gambling business. The Gambling Commission regulates arcades, betting, bingo, casinos, gaming machine providers, gambling software providers, lottery operators, external...

• Updated: 14 February 2023

Find out about Machine Games Duty, how the duty is charged and who has to pay.

• Updated: 16 August 2024