Pay Gaming or Bingo Duty

This guide explains how and when to pay your Gaming Duty or Bingo Duty.

What you’ll need

You’ll need your 15 character charge reference number starting with X when you pay. You’ll find this on your notice to file.

Pay now

When to pay

Gaming Duty

At the end of the 6 month accounting period you should work out the Gaming Duty due on form GD95 and pay any duty owed.

You must submit your returns and payments to HMRC by the following dates.

Accounting period	GD95 payment due
1 April to 30 September	31 October
1 October to 31 March	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 accounting period.

Example

Accounting period	GD95 payment due
16 December to 15 June	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 will not need to complete nil returns on Bingo Duty for the closed season, as long as you let HMRC know in advance.

You can tell HMRC the relevant dates by post or by telephone.

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 should allow depends on how you pay.

Payment method	Time allowance
Direct debit	10 days
Approve a payment through your online bank account	Same or next day
Online or telephone banking (Faster Payments)	Same or next day
CHAPS	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.

How to pay

Direct Debit

Direct Debit payment plans can be used to pay amounts up to a maximum of £20 million.

HMRC will begin to collect your payment on the day it is due.

Approve a payment through your online bank account

You can pay directly using your online or mobile bank account.

When you’re ready to pay, start your Gaming or Bingo Duty payment. Select the ‘pay by bank account’ option. You’ll then be directed to sign in to your online or mobile banking account to approve your payment.

The payment is usually instant but sometimes it takes up to 2 hours to show in your account.

You’ll need to have your online banking details ready to pay this way.

Bank details for online or telephone banking, CHAPS, Bacs

You can pay by Faster Payments, CHAPS or Bacs to HMRC’s account.

Sort code	Account number	Account name
08 32 00	12000911	HMRC GACA

You’ll need your 15 character charge reference number starting with X.

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.

Payments must be in pounds 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

If you need to provide your bank with HMRC’s banking address it is:

By cheque through the post

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.

Do not fold the cheque or fasten it to other papers.

Make the cheque payable to ‘HM Revenue and Customs only’, write your 15 character charge reference number starting with X on the back of the cheque and send it to:

You do not need to include a street name, city name or PO Box with this address.

If you’re paying by post, you can include a letter with your payment to ask for a receipt from HMRC.

Nothing to pay

If you make a return and work out that you have nothing to pay, or are due a repayment, you must still submit it to HMRC.

There are exceptions for nil returns on Bingo Duty.