Gambling Tax Service: online service guide for General Betting Duty, Pool Betting Duty and Remote Gaming Duty
How to register, make changes to your registration, view your account and submit returns online
Overview
You can use the Gambling Tax Service (GTS) to:
- register your organisation for General Betting Duty (GBD), Pool Betting Duty (PBD) and Remote Gaming Duty (RGD)
- view your registration details
- make changes to your registration details
- submit returns
- view your account
How to register online
If you do not have a 바카라 사이트 Gateway user ID and password or you바카라 사이트™re not registered as an organisation
- Create a and register as an organisation.
- When you reach the 바카라 사이트˜Your services바카라 사이트™ page log out without selecting any services.
- Go to Register for gambling tax, select 바카라 사이트˜Start now바카라 사이트™ and log in as an existing user.
- At the 바카라 사이트˜Your HMRC services바카라 사이트™ page, choose 바카라 사이트˜Register for HMRC taxes바카라 사이트™, then 바카라 사이트˜Register for Gambling Tax Service바카라 사이트™.
If you have a 바카라 사이트 Gateway user ID and password as an organisation and already use HMRC Online services
- Go to Register for gambling tax, select 바카라 사이트˜Start now바카라 사이트™ and log in as an existing user.
- At the 바카라 사이트˜Your HMRC services바카라 사이트™ page, choose 바카라 사이트˜Enrol for HMRC services바카라 사이트™, then 바카라 사이트˜Register for Gambling Tax Service바카라 사이트™.
If you have a 바카라 사이트 Gateway user ID and password as an organisation but do not use HMRC Online services
- Go to Register for gambling tax, select 바카라 사이트˜Start now바카라 사이트™ and log in as an existing user.
- At the 바카라 사이트˜Your HMRC services바카라 사이트™ page, choose 바카라 사이트˜Register for HMRC taxes바카라 사이트™, then 바카라 사이트˜Register for Gambling Tax Service바카라 사이트™.
When HMRC receive your registration application they바카라 사이트™ll check the information you바카라 사이트™ve given. These checks will take at least a week and sometimes longer.
You바카라 사이트™ll be contacted by email (if you provided an email address) or by post once your registration has been approved and HMRC will post your registration certificate.
You바카라 사이트™ll also be able to view your registration certificate through GTS.
What you바카라 사이트™ll need to register
| Business type - if you바카라 사이트™re a | You바카라 사이트™ll need |
|---|---|
| Sole proprietor | Trading name |
| Ìý | Date of birth |
| Ìý | National Insurance Number |
| Ìý | HMRC Unique Taxpayer Reference - if held (this will have been issued by HMRC when registering for self assessment, it바카라 사이트™s made up of 10 numbers, for example 1234567890) |
| Ìý | UK VAT registration number - if held (the registration number is made up of 9 digits, for example 123 4567 89) |
| Ìý | Principal place of business |
| Ìý | Contact telephone number |
| Ìý | Email address - please use the standard recognised format for email addresses, for example: firstname.lastname@domain.com |
| Ìý | Date taxable betting started or is due to start (on or after 1 December 2014) |
| Ìý | Correspondence address |
| Ìý | In addition: For GBD - The number of betting shops you have in the UK - if any - for off course betting and expected annual taxable profit from any: -off course betting (which may include online betting) -spread betting -betting exchange activity For PBD - Expected annual taxable profit from any taxable betting activity For RGD - Expected annual taxable profit from any gaming activity |
| Partnership | UK VAT registration number (if held) |
| Ìý | Organisation name |
| Ìý | Trading name if different to the organisation name |
| Ìý | Principal place of business |
| Ìý | Contact telephone number |
| Ìý | Email address - please use the standard recognised format for email addresses, for example: firstname.lastname@domain.com |
| Ìý | Date taxable gaming started or is due to start (on or after 1 December 2014) |
| Ìý | Correspondence address |
| Ìý | In addition: For GBD - The number of betting shops you have in the UK - if any - for off course betting and expected annual taxable profit from any: -off course betting (which may include online betting) -spread betting -betting exchange activity For PBD - Expected annual taxable profit from any taxable betting activity For RGD - Expected annual taxable profit from any gaming activity |
| Corporate body (UK) | UK VAT registration number (if held) |
| Ìý | HMRC Unique Taxpayer Reference - if held (this will have been issued by HMRC when registering for Corporation Tax, it바카라 사이트™s made up of 10 numbers, for example 1234567890) |
| Ìý | Organisation name |
| Ìý | Trading name if different to the organisation name |
| Ìý | Principal place of business |
| Ìý | Contact telephone number |
| Ìý | Email address - please use the standard recognised format for email addresses, for example: firstname.lastname@domain.com |
| Ìý | Date taxable gaming started or is due to start (on or after 1 December 2014) |
| Ìý | Correspondence address |
| Ìý | In addition: For GBD - The number of betting shops you have in the UK - if any - for off course betting and expected annual taxable profit from any: -off course betting (which may include online betting) -spread betting -betting exchange activity For PBD - Expected annual taxable profit from any taxable betting activity For RGD - Expected annual taxable profit from any gaming activity |
| Corporate body (non-UK) | Trading name if different to the organisation name |
| Ìý | Principal place of business |
| Ìý | Contact telephone number |
| Ìý | Email address - please use the standard recognised format for email addresses, for example: firstname.lastname@domain.com |
| Ìý | Date taxable betting started or is due to start (on or after 1 December 2014) |
| Ìý | Correspondence address |
| Ìý | In addition: For GBD - The number of betting shops you have in the UK - if any - for off course betting and expected annual taxable profit from any: -off course betting (which may include online betting) -spread betting -betting exchange activity For PBD - Expected annual taxable profit from any taxable betting activity For RGD - Expected annual taxable profit from any betting or gaming activity |
Register for more than one tax
If you바카라 사이트™re due to pay more than one tax you바카라 사이트™ll need to make a separate registration application for each tax. You can do this in a single GTS session.
GTS guides you through each registration application and copies information between each one, so you do not need to enter the same information again.
If you do not register for all taxes in one GTS session, you바카라 사이트™ll need to add the other tax by making changes to your registration.
Group registration
If you want to register as a group, the group lead member must complete the registration application and provide details of all group members.
A group is a number of corporate bodies under common control, all of which are liable for the same tax. The group lead member must be in the UK.
Representatives
If you need to appoint a representative you should tell HMRC when you apply to register online.
Appointing an agent
If you want to appoint an agent to act on your behalf, you can do this when you register online or as a change to your existing GTS registration. Your agent will need to have a 바카라 사이트 Gateway identifier and be enrolled for the Gambling Tax agent online service. To be appointed as your agent they need to give you their:
- 바카라 사이트 Gateway agent reference number
- postcode
Make changes to your registration or deregister
To make changes:
- Sign into with your 바카라 사이트 Gateway user ID and password.
- You바카라 사이트™ll reach the 바카라 사이트˜Services you can use바카라 사이트™ page and can access GTS.
- Select 바카라 사이트˜About you바카라 사이트™ from the left hand menu 바카라 사이트“ this will show the taxes you바카라 사이트™ve registered for.
- If you want to make changes to your registration select 바카라 사이트˜Edit바카라 사이트™.
- When your changes have been received HMRC will contact you.
What you need to complete your return
GBD
For off-course betting (which may include online betting), you바카라 사이트™ll need:
- the number of betting shops you have in the UK (if any) 바카라 사이트“ this may be the same as when you registered or may be different
- amounts due to the business for taxable bets
- amounts paid by the business as winnings in respect of taxable bets
- negative profits from a previous return
- any under declared tax from previous returns
For betting exchange you바카라 사이트™ll need:
- commission charges liable to tax
- tax payable before adjustments
- any under declared tax from previous returns
For spread betting you바카라 사이트™ll need:
- profits in period on which tax is due
- negative profits in period on which tax is due
- negative profits from a previous return
- any under declared tax from previous returns
PBD and RGD returns
You바카라 사이트™ll need:
- profits in period on which tax is due
- negative profits in period for which tax is due
- negative profits from a previous return
- any under declared tax from previous returns
File your return
It바카라 사이트™s useful to note:
- you should make sure you have everything you need to hand
- you must complete your return in a single session
- you cannot save partially completed returns
- the system will timeout if you do not use it for 15 minutes
- if you need to complete more than one return you do not need to complete them all in the same session
Important - check you바카라 사이트™ve completed all the relevant boxes correctly. If you make a mistake you will not be able to go back in to amend it once submitted.
Read these 8 steps before you file your gambling tax return:
- When you log in to GTS you바카라 사이트™ll see on the 바카라 사이트˜At a glance바카라 사이트™ page any returns that you need to complete. Your return will not be visible until the day after the end of your accounting period.
- Select 바카라 사이트˜Complete바카라 사이트™ next to the return you want to submit.
- Once you바카라 사이트™ve completed the boxes on the return select 바카라 사이트˜Next바카라 사이트™.
- You바카라 사이트™ll now see a 바카라 사이트˜summary screen바카라 사이트™ which tells you how much you need to pay. Check the figures and if you need to make any changes select 바카라 사이트˜Back바카라 사이트™.
- If you바카라 사이트™re happy with your entries and you want a copy for your records select 바카라 사이트˜Print Return바카라 사이트™ now.
- When you바카라 사이트™re confident you바카라 사이트™ve entered the correct figures, tick the 바카라 사이트˜Declaration바카라 사이트™ box to confirm that the information entered is correct and complete.
- Select 바카라 사이트˜Submit바카라 사이트™ to file your return online.
- You바카라 사이트™ll be taken to an 바카라 사이트˜Acknowledgment바카라 사이트™ page where you should select the link for details of how to pay the tax due. Take a copy of the acknowledgement screen by selecting 바카라 사이트˜Print Acknowledgement바카라 사이트™.
If you do not owe any duty
You must complete and submit your return even if it shows that no tax is due. This is sometimes referred to as a 바카라 사이트˜nil바카라 사이트™ return.
Changes to your return
If you바카라 사이트™ve declared less than you actually owe because of a mistake you바카라 사이트™ve made on a return, you must correct the error. You can use one of the following 2 methods:
Method 1
For changes of any amount you can write to HMRC. The postal address can be found on the Customs International Trade and Excise page.
Your letter should include:
- your GBD, PBD, RGD reference number
- the amount of the error and the circumstances in which it came about
- the amount you owe as a result of the under-declaration
Method 2
You can enter the amount in the 바카라 사이트˜Any under-declared tax from previous returns바카라 사이트™ box on your next return if:
- the amount of the under-declaration does not exceed £10,000 (net value)
- the amount of the under-declaration does not exceed £50,000 (net value) and will not be more than 1% of the gaming provider바카라 사이트™s total profits in the accounting period during which the error was discovered
- the error was not caused because of lack of reasonable care
Error messages
If you cannot submit your return and get an error message, take a print or make a note of the details. If you바카라 사이트™ve checked everything and the system will not accept your return, look at the service issues page.
Contact HMRC if you need further help.
View your gambling tax account or return
To view your account:
- Sign into with your 바카라 사이트 Gateway user ID and password.
- From the 바카라 사이트˜Services you can use바카라 사이트™ page you can access the GTS.
- To view your account select the 바카라 사이트˜View account바카라 사이트™ link to view your account position.
- To view your return select 바카라 사이트˜View return바카라 사이트™ link to view or print your completed returns.