HMRC – gambling tax duty online registration service is now open

HM Revenue and Customs (HMRC) has confirmed that its online registration service for tax duties relating to online gambling services is now open.

HMRC management has urged online gambling and sports betting operators who need to register for Remote Gaming Duty (RGD), General Betting Duty (GBD) or Pool Betting Duty (PBD) to register corporate details before UK changes to remote gambling laws are passed on 1 December.

Changes in UK online gambling laws will see tax duty being based on a ‘place of consumption’ policy. Operators that choose to legally target UK betting and gaming consumers will be liable to RGD, GBD and PBD tax duties regardless of where the operator is legally based.

Operators who are liable to the taxes have been asked to register corporate information at https://www.gov.uk/gambling-tax-service-registration-guide.       

Sally Beggs, HMRC Deputy Director, Gambling Taxes, commented

“These new rules mean that all remote gambling businesses, whether based in the UK or elsewhere, will be taxed on the same basis. This will provide a level playing field so that all gambling by UK consumers is subject to UK tax.

“If your business is affected by these changes, you should register online as soon as possible and review your systems and procedures, in readiness for 1 December.”

HMRC further noted on UK online gambling tax duties:-

• Remote Gaming Duty applies to remote gaming, such as casino games and bingo played over the internet.

• General Betting Duty applies to fixed odds betting and pool betting on horse and dog racing.

• Pool Betting Duty applies to pool betting (other than on horse and dog racing) and non-fixed odds betting.

• The new rules mean that some businesses will need to appoint a HMRC-approved representative in the UK.

• UK-based operators that provide remote gambling services to customers who do not usually live in the UK will no longer be liable to the taxes on such transactions. Businesses such as casinos and bingo halls are not affected unless they offer remote betting or gaming.

• HMRC had written to UK-based betting businesses and other operators who are already liable to these taxes, asking them to update the details which we hold about them. This will enable us to put them onto our new system and means that they do not need to register online. These existing customers will, in future, be able to file their returns online if they want to.