Pay Gaming or Bingo Duty
How to pay Gaming or Bingo Duty, and how long it takes for your payment to reach HMRC.
- From:
- HM Revenue & Customs
- Published
- 30 October 2014
- Last updated
-
231JuneMarch20232025 — See all updates
This guide explains how and when to pay Gaming or Bingo Duty, and what to do if you have nothing to pay.
There are separate guides for paying Machine Games Duty and General Betting, Pool Betting and Remote Gaming Duty.
This
When guide explains how and when to pay your Gaming Duty or Bingo Duty.
What you’ll need
You’llIf needyou yourdo 15not characterpay chargeby referencethe numberdeadline, starting with X when you pay.may You’llneed findto thispay ona yourpenalty, noticeinterest toor file.both.
You’llIf needyou yourdo 15not characterpay chargeby referencethe numberdeadline, starting with X when you pay.may You’llneed findto thispay ona yourpenalty, noticeinterest toor file.both.
When to pay
Gaming Duty
At the end of the 6 month accounting period youuse should work out the Gaming Duty due on form GD95 to work out and pay any duty owed.
Youowed 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 |
---|---|
10 July to 9 December | 9 January |
16 December to 15 June | 15 July |
If the duedeadline dateis falls on a weekend or bank holiday, yourmake returnsure andyour payment mustreaches be with HMRC by the end of the previous working day.
Bingo Duty
Your Bingo Duty return and payment are due no later thanthen 15 days from the end of your accounting period.
If the duedeadline dateis falls on a weekend or bank holiday, yourmake returnsure andyour payment mustreaches 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.season.
You canmust tell HMRC the relevant dates in advance by post or by telephone.
HowWhat muchyou time to allow
need
MakeYou sureneed youyour pay15-character HMRCreference bynumber thestarting deadline,with oran youX.
You maycan havefind tothis payon interestyour orregistration a penalty.certificate.
TheIf time you shoulduse allowan dependsincorrect onreference how you pay.number:
Pay
| |
|
Paying ononline athrough weekendyour or bank holiday,account
You yourcan returnpay andby approving a payment mustthrough beyour withonline HMRCbank account by selecting the end‘pay ofby thebank previousaccount’ working day.option.
How to pay
Direct Debit
DirectYou Debitwill paymentbe plansdirected canto besign usedin to payyour amountsonline upor tomobile abanking maximumaccount ofto £20approve million.your payment.
HMRCYou will beginneed to collecthave your paymentonline onbanking thedetails dayto ithand isto due.pay this way.
Approve
The a payment throughis yourusually onlineinstant bankbut account
You can paytake directlyup usingto your2 onlinehours orto mobileshow in your bank account.
Pay by Direct Debit
The a payment throughis yourusually onlineinstant bankbut account
You can paytake directlyup usingto your2 onlinehours orto mobileshow in your bank account.
WhenTo you’reset readyup toa pay,Direct startDebit, youryou Gamingcan orprint Bingoout Dutyand paymentpost the Direct Debit Instruction form.
You Selectshould theallow ‘pay10 byworking bankdays account’for option.HMRC You’llto thenset beup directedyour toDirect signDebit. inYou’ll need to youruse onlineanother ormethod mobileto bankingpay accountif toit approveis yournot payment.set up in time.
TheOnce paymentHMRC ishas usuallyset instantup butyour sometimesDirect itDebit, takesthey’ll upautomatically tocollect 2the hoursamount toshown showon in your account.return.
You’llYou needmust topay havein youra onlinedifferent bankingway detailsif readyyou toare paymaking thisa way.
Bankpayment detailsof for£20 onlinemillion or telephonemore.
Paying banking,by CHAPS,debit Bacs
or corporate credit card
You can paymake bya Fasterfull Payments,payment CHAPSonline orusing Bacsa todebit HMRC’sor accountcorporate usingcredit thecard. followingThere details:
sortiscodea—non-refundable08-32-00accountfeenumberif—you12000911accountusenamea—corporateHMRCcreditGamingorDuties
You’lldebit needcard. yourYou 15cannot characterpay chargeby referencepersonal numbercredit starting with X.card.
Your payment maywill be delayedaccepted ifon the date you usemake it and not the wrongdate referenceit number.reaches HMRC’s account (including weekends and bank holidays).
PaymentsYou by:
FastermustPaymentsmake(onlinesure the details you enter match those held by your bank ortelephonecardbanking)provider.usuallyForreachexample,HMRCtheonbilling address should match thesameoneoryournextcarddayPay by bank transfer
If you pay by CHAPS
usually(ClearingreachHouseHMRCAutomated Payment System) or Faster Payments, your payment will be received on the sameworkingordaynextifworking day.If you pay
withinbyyourbank’sprocessingtimesusually(BankerstakeAutomated Clearing System), allow 3 working days
CheckWe recommend you check your bank’s transactionprocessing limitstimes and processingmaximum timestransaction limits before makingyou a payment.pay.
OverseasAccount paymentsdetails to use if your account is in the UK
YouUse shouldthe usefollowing these details to paymake froma anpayment overseasif account.your account is in the UK:
Payments
- sort
mustcodebe—in08pounds32sterling00 - account
ornumbereuros.If—you12000911 - account
needname — HMRC Gaming Duties
Account details to provideuse if your bankaccount withis HMRC’soverseas
Use bankingthe addressfollowing itdetails is:to make a payment if your account is overseas:
bankaccountidentifiernumbercode(IBAN)(BIC)BARCGB22GB95 BARC 2005 1780 5633 90accountBusinessnumberIdentifier(IBAN)Code (BIC) —GB95BARC20051780563390BARCGB22- account name — HMRC Gaming Duties
You must make all payments in pound sterling. Your bank may charge you if you use any other currency.
If needed, you can provide your bank with the following HMRC banking address:
Barclays Bank Plc
1 Churchill Place
London
United Kingdom
E14 5HP
ByPay chequeby through the post
cheque
YouAllow should allow 3 working days for your payment to reach HMRC.
Make You’llyour needcheque payable to allow‘HM longerRevenue ifand yourCustoms chequeonly’ isand notwrite sentyour fromreference on the UK.back.
Do not fold the cheque or fastenattach it to other papers.
MakeYou thecan chequeinclude payablea letter to ‘HMask Revenuefor anda Customsreceipt.
Send only’, write your 15 character charge reference number starting with X on the back of the cheque and send it to:
HM Revenue and Customs
Direct
BX5 5BD
You
If doyou nothave neednothing to include a street name, city name or PO Box with this address.pay
IfYou you’remust payingsubmit by post, you can include a letter with your paymentreturn to askHMRC foreven aif receipt from HMRC.
Nothing to pay
If you make a return and work out that you have nothing to pay,pay or are due a repayment, you must still submit it to HMRC.repayment.
There are exceptions for nil returns on Bingo Duty.
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Update history
2025-03-31 14:19
Information about the maximum amount you can pay by Direct Debit has been updated.
2023-06-02 10:06
In the How to Pay section, the account names for sending payments to HMRC have changed. In particular ‘HMRC GACA’ and ‘HMRC Import and Excise Duties euro’ have changed to ‘HMRC Gaming Duties’.
2023-02-06 16:02
You need your 15 character charge reference number starting with X to pay Gaming or Bingo Duty.