Gambling duties

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Services

• Pay Machine Games Duty

  How to pay Machine Games Duty: payment reference number, online, Bacs or CHAPS, Direct Debit, cheque or your bank.

• Machine Games Duty

  Machine Games Duty (MGD): what you pay it on, how to register, filing your return and changing your details.

• Register for gambling tax

  Use this service to register to for General Betting Duty (GBD), [Pool Betting Duty (PBD) or Remote Gaming Duty (RGD).

• Register for Gaming Duty

  Register for Gaming Duty using the online service or the postal form (GD56).

• Register a business for Machine Games Duty

  Tell HM Revenue and Customs about a business you want to register for Machine Games Duty using form MGD1.

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Guidance and regulation

• HMRC tools and calculators
  • Detailed guide
  • 1 May 2024
  • HM Revenue & Customs
• Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
  • Detailed guide
  • 31 January 2024
  • HM Revenue & Customs
• Betting, gaming and lotteries (VAT Notice 701/29)
  • Detailed guide
  • 31 March 2017
  • HM Revenue & Customs
• General Betting Duty, Pool Betting Duty and Remote Gaming Duty
  • Detailed guide
  • 29 April 2024
  • HM Revenue & Customs
• Machine Games Duty (Excise Notice 452)
  • Detailed guide
  • 30 April 2024
  • HM Revenue & Customs

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Research and statistics

• UK Betting and Gaming Statistics
  • 30 April 2024
  • HM Revenue & Customs
  • National statistics
• HMRC tax receipts and National Insurance contributions for the UK
  • 23 April 2024
  • HM Revenue & Customs
  • National statistics
• Northern Ireland Gambling Licencing and Industry Data 2022
  • 20 December 2023
  • Department for Communities (Northern Ireland) and Northern Ireland Statistics and Research Agency
  • Official statistics

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Policy papers and consultations

• Revenue and Customs Brief 12 (2021): VAT treatment of gaming machines from 6 December 2005 to 31 January 2013
  • 11 April 2023
  • HM Revenue & Customs
  • Policy paper
• Gaming Duty: Increase in casino gross gaming yield bands from April 2022
  • 27 October 2021
  • HM Revenue & Customs
  • Policy paper
• Gross gaming yield increase for Gaming Duty
  • 3 March 2021
  • HM Revenue & Customs
  • Policy paper
• Review of the Gambling Act 2005 Terms of Reference and Call for Evidence
  • 8 December 2020
  • Department for Culture, Media and Sport and Closed organisation: Department for Digital, Culture, Media & Sport
  • Policy paper
• Revenue and Customs Brief 5 (2020): VAT treatment on fixed odds betting terminals and gaming machines
  • 26 June 2020
  • HM Revenue & Customs
  • Policy paper

See more policy papers and consultations in this topic

Organisations

• HM Revenue & Customs
• Department for Culture, Media & Sport
• HM Treasury

Explore sub-topics

• Bingo Duty
• Gaming Duty
• General Betting Duty, Pool Betting Duty and Remote Gaming Duty
• Lottery Duty
• Machine Games Duty
• Paying HMRC