Updated: Credit card fees have changed.
Overview
Paying your Machine Games Duty is covered in a separate guide on GOV.UK.
There are different payment deadlines and reference numbers for:
Gaming Duty
Bingo Duty
General Betting Duty (GBD)
Remote Gaming Duty (RGD)
Pool Betting Duty (PBD)
For GBD, PBD, and RGD you need to use a different process for debts from accounting periods before 1 December 2014.
Gaming Duty
You need to make 2 returns and payments in each 6 month accounting period:
After the first 3 months of an accounting period you’ll need to complete form GD94 and pay on account the Gaming Duty likely to be due at the end of the first 6 month period.
At the end of the 6 month accounting period you’ll need to calculate the Gaming Duty due for the whole return on form GD95.
You then deduct the amount of payment made on account (point 1) from the total amount due for the 6 month accounting period (point 2) and pay the balance.
You need to get your returns and payments to HM Revenue and Customs (HMRC) by the following dates.
Accounting period
GD94 payment on account period
GD94 payment due
GD95 payment due
1 April to 30 September
1 April to 30 June
31 July
31 October
1 October to 31 March
1 October to 31 December
31 January
30 April
Returns and payments for accounting periods ending on any other date must reach HMRC within one calendar month of the end of the 3 or 6 month accounting period.
Example
Accounting period
GD94 payment on account period
GD94 payment due
GD95 payment due
16 December to 15 June
16 December to 15 March
15 April
15 July
If the due date falls on a weekend or bank holiday, your return and payment must be with HMRC by the end of the previous working day.
Bingo Duty
Your Bingo Duty return and payment are due no later than 15 days from the end of your accounting period. If the due date falls on a weekend or bank holiday, your return and payment must be with HMRC by the end of the previous working day.
If your normal trading practice is to close temporarily for specific months you won’t need to complete nil returns on Bingo Duty for the closed season as long as you let HMRC know in advance. You can advise HMRC of the relevant dates by post or by telephone.
GBD, PBD and RGD
You must submit your RGD returns online using the Gambling Tax Service.
If you hold a remote operating licence from the Gambling Commission you should also submit your GBD and PBD returns online.
Your GBD return must be with HMRC by the 30th day after the end of each accounting period. If the 30th day falls on a weekend or bank holiday, your return and payment must be with HMRC by the end of the previous working day.
You have 4 accounting periods a year.
You must make a return even if you don’t owe any tax for the accounting period.
Finding your reference number
You’ll need your Gambling Duty reference number, which you can find on your return.
Numbers vary in length from 8 to 15 digits.
You may need to add a further piece of information when you provide the reference, so that HMRC can identify the payment.
For:
Gaming Duty add ‘CAS’ to your reference, for example CAS/1234567891011
Bingo Duty add ‘Bingo’ to your reference, for example Bingo/12345678
GBD just quote your reference, for example XFM00123456789
RGD just quote your reference, for example XFM00123456789
PBD just quote your reference, for example XFM00123456789
How much time to allow
Make sure you pay HMRC by the deadline or you may have to pay interest or a penalty.
The time you need to allow depends on how you pay.
Payment method
Time allowance
Online or telephone banking (Faster Payments)
Same or next day
CHAPS
Same or next day
Online debit or credit card
Same or next day
Bacs
3 working days
By cheque through the post
3 working days
If the deadline falls on a weekend or bank holiday, your return and payment must be with HMRC by the end of the previous working day.
Ways to pay
Bank details for online or telephone banking, CHAPS, Bacs
You can pay by Faster Payments, CHAPS or Bacs to HMRC’s account.
Payments of Gaming Duty and Bingo Duty (or historic debts)
Sort code
Account number
Account name
08 32 00
12000911
HMRC GACA
Payments of GBD, PBD and RGD
Sort code
Account number
Account name
08 32 10
12001020
HMRC Shipley
You’ll need your Gambling Duty reference number.
Your payment may be delayed if you use the wrong reference number.
Payments by:
Faster Payments (online or telephone banking) usually reach HMRC on the same or next day
CHAPS usually reach HMRC the same working day if you pay within your bank’s processing times
Bacs usually take 3 working days
Check your bank’s transaction limits and processing times before making a payment.
Overseas payments
You should use these details to pay from an overseas account.
Gaming Duty and Bingo Duty (or historic debts)
Payments must be in sterling or euros.
Account number (IBAN)
Bank identifier code (BIC)
Account name
GB95 BARC 2005 1780 5633 90
BARCGB22
HMRC Import and Excise Duties euro
GBD, PBD and RGD
Payments must be in sterling.
Account number (IBAN)
Bank identifier code (BIC)
Account name
GB03 BARC 2011 4783 9776 92
BARCGB22
HMRC Shipley
If you need to provide your bank with HMRC’s banking address it is:
Barclays Bank Plc
1 Churchill Place
London
United Kingdom
E14 5HO
Online debit or credit card
You can pay GBD, PBD and RGD by debit or credit card unless you’re paying from overseas.
There is a fee for credit cards.
You may be directed to use a beta service when you pay by debit or credit card.
From 1 January 2016, HMRC will limit the number of credit and debit card payments you can make to any single tax regime within a given period of time, so that only a reasonable number of payments can be made.
HMRC will determine what is reasonable by reference to payment card industry standards and guidance.
If you’re unable to make full payment by credit/debit card you’ll have to use an alternative payment method.
HMRC may withdraw the facility to pay by credit/debit card from any customer attempting to circumvent this restriction.
You’ll need your Gambling Duty reference number, which you can find on your return if you submit your return on paper or through your Gambling Tax Service online account.
Numbers vary in length from 14 to15 digits.
HMRC will accept your payment on the date you make it and not the date it reaches HMRC’s account, including on bank holidays and weekends.
Your payment may be delayed if you use the wrong reference number.
By cheque through the post
Send your return and cheque made payable to ‘HM Revenue and Customs only’ followed by your Gambling Duty reference number.
Don’t fold the cheque or fasten it to other papers.
You should allow 3 working days for your payment to reach HMRC. You’ll need to allow longer if your cheque is not sent from the UK.
Payments of Gaming Duty and Bingo Duty (or historic debts):
HM Revenue and Customs
Cumbernauld Accounting Team
St Mungo's Road
Cumbernauld
Glasgow
G70 5WY
Payments of GBD, PBD and RGD:
HM Revenue and Customs
Direct
BX5 5BD
You don’t need to include a street name, city name or PO box with this address.
If you have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.
If you’re paying by post, you can include a letter with your payment to request a receipt from HMRC.
Nothing to pay
If you get a return and calculate that you have nothing to pay - or are due a repayment - you must still send it back to HMRC.
There are exceptions for nil returns on Bingo Duty.
Accounting periods before 1 December 2014
If you have any outstanding debts for GBD, RGD or PBD from before 1 December 2014, you’ll have to follow slightly different procedures.
If you need a paper return for a period before 1 December 2014 you should contact HMRC by phone and ask for form:
BD211A for all spread bets made through a bookmaker within an accounting period
BD211B for GBD due on the commission earned from fixed-odds bets made through a betting exchange within an accounting period
BD211 for all other fixed-odds and totalisator bets within an accounting period
When making your payment please don’t use your new reference number that starts with ‘X’.
Instead for:
GBD add ‘Betting’ to your 8-digit reference, for example Betting/12345678
RGD add ‘RG’ to your 9-digit reference, for example RG/123456789
PBD add ‘PB’ to your 9-digit reference, for example PB/123456789
Paying GBD, PBD or RGD for periods before 1 December 2014
Use the bank details and postal address normally associated with Gaming Duty and Bingo Duty when making payment of your debts for accounting periods before 1 December 2014.
You cannot use the BillPay service to pay these debts.