Pay General Betting, Pool Betting or Remote Gaming Duty

This guide explains how and when to pay General Betting, Pool Betting or Remote Gaming Duty, and what to do if you have nothing to pay.

There are separate guides for paying Machine Games Duty and Gaming or Bingo Duty.

You must submit your Remote Gaming Duty return and pay any duty due within 30 days after the end of each accounting period.

If you hold a remote operating licence from the Gambling Commission you should also submit returns for General Betting Duty and Pool Betting Duty.

If the deadline is on a weekend or bank holiday, make sure your payment reaches HMRC by the end of the previous working day.

If you do not pay by the deadline, you may need to pay a penalty, interest or both.

You need your 14-character reference number starting with X.

You’ll find this by signing into HMRC online services using your Government Gateway user ID.

If you use the wrong reference number your payment may be delayed or used to pay a different tax bill that you owe. If your payment has paid the wrong tax bill, you can contact Gambling duties enquiries to ask for your payment to be moved.

You can pay online using one of the following methods:

You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option.

You will be directed to sign in to your online or mobile banking account to approve your payment.

You will need to have your online banking details to hand to pay this way.

The payment is usually instant but can take up to 2 hours to show in your bank account.

Paying by debit or corporate credit card

You can make a full payment online using a debit or corporate credit card. There is a non-refundable fee if you use a corporate credit or debit card. You cannot pay by personal credit card.

Your payment will be accepted on the date you make it and not the date it reaches HMRC’s account (including weekends and bank holidays).