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Gambling Tax Online (stage 1) - Self Certification

As the gambling industry has become more international and internet focused, some gambling operators can, and do, base themselves 'offshore' which means they do not have to pay UK gambling taxes. It is estimated that the remote gambling industry market in the UK is worth over £2 billion p.a.

HMRC is implementing new rules to reflect these changing times, by introducing changes to the law from 1st December 2014. The new rules will ensure remote operators pay UK gambling taxes on gambling profits generated from people in the UK, no matter where in the world the operators and based. The Government announced these changes at Budget 2012. Under current tax rules, gambling activities are subject to UK gambling taxes on a place of supply basis. Changing to a place of consumption basis means remote gambling operators will pay UK tax on gross gambling profits generated from UK persons no matter where in the world the operator is located.

The first stage of the service will require new operators who have to pay General Betting Duty (GBD), Pool Betting Duty (PBD), and Remote Gaming Duty (RGD) to register for the online service. The second stage of the service will provide the facility for operators to file their returns, make payments, and make changes.

Department / Agency:

Date of Assessment:

Assessment stage:

Result of Assessment:

Lead Assessor:
R. Morgan

Service Manager:
J. McDonald

Digital Leader:
M. Dearnley

Assessment Report

After completing the assessment the HMRC Assessment Panel confirm that the Gambling Tax Online service has shown sufficient evidence of meeting the Digital by Default Service Standard to go live, enabling the registration of operators from 1st December 2014.

With a niche audience, user research was conducted with representatives from across the gambling industry and contact with the Association of British Bookmakers. This enabled the team to work with a range of businesses, from major international operators to family run businesses. The team will continue to work with the assisted digital team to develop assisted digital support going forward.

Current policy does not make registration and online filing mandatory, however the team have put together a robust communications plan for traders and embassies to drive take-up.

It was clear throughout the assessment that the team had worked well together and used the expert knowledge of account managers and their contacts to develop this service.

Digital by Default Service Standard criteria

Criteria Passed Criteria Passed
1 Yes 2 Yes
3 Yes 4 Yes
5 Yes 6 N/A
7 Yes 8 N/A
9 Yes 10 Yes
11 Yes 12 Yes
13 N/A 14 N/A
15 N/A 16 Yes
17 Yes 18 Yes
19 N/A 20 Yes
21 N/A 22 N/A
23 N/A 24 N/A
25 Yes 26 N/A
Details of criteria that are not applicable to this service
6, 8, 13, 14, 15, 19 - not applicable to inflight projects as per GDS Operations Board agreement.
21, 22, 23, 24, 26 - not applicable to service with fewer than 100k transactions p.a.