Pay General Betting, Pool Betting or Remote Gaming Duty
How
Find out when and how to pay your General Betting, Pool Betting or Remote Gaming Duty, and how long it takes for your payment to reach HMRC.
Duty.
- From:
-
HM Revenue & Customs - Published
- 3 September 2019
- Last updated
-
1
25MayJuly20262023— See all updates
ThisThere guideare explainsseparate howguides for paying Machine Games Duty and whenGaming toor payBingo GeneralDuty.
What Betting,you’ll Poolneed
You’ll Bettingneed oryour Remote14 Gamingcharacter Duty,charge andreference whatnumber tostarting dowith ifX when you havepay. nothingYou’ll tofind pay.this by signing into HMRC online services using your Government Gateway user ID.
ThereYour arepayment separatemay guidesbe fordelayed payingif Machineyou Gamesuse Dutythe andwrong Gamingreference ornumber.
When to pay
You have 4 accounting periods a year.
You must submit your Remote Gaming Duty returnreturns andonline payusing any duty due within 30 days after the endGambling ofTax each accounting period.Service.
If you hold a remote operating licence from the Gambling Commission you should also submit returnsyour for General Betting Duty and Pool Betting Duty.
Your return must be with HMRC 30 days after the end of each accounting period.
If the deadline30th isday falls on a weekend or bank holiday, makeyour surereturn yourand payment reachesmust be with HMRC by the end of the previous working day.
IfYou have 4 accounting periods a year.
You must make a return even if you do not owe any tax for the accounting period.
How much time to allow
Make sure you pay HMRC by the deadline, or you may needhave to pay a penalty, interest or both.a penalty.
What
The time you need
You needto yourallow 14-characterfor referencepayment numberto startingreach withHMRC X.depends on how you pay.
You’ll
If | |
Pay online
YouIf canthe paydeadline onlinefalls usingon onea ofweekend theor followingbank methods:
- approve
holiday,ayourreturnandpayment throughmustyourbeonlinewithbankHMRCaccount - debit
byorthecorporateendcreditofcard
the Payprevious nowworking day.
PayingHow onlineto pay
Approve a payment through your online bank account
You can pay bydirectly approvingusing ayour paymentonline throughor mobile bank account.
When you’re ready to pay, start your onlineGeneral bankBetting, accountPool byBetting selectingor Remote Gaming Duty payment. Select the ‘pay by bank account’ option.
You willYou’ll then be directed to sign in to your online or mobile banking account to approve your payment.
YouThe willpayment 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 toready hand to pay this way.
The
Bank paymentdetails isfor usuallyonline instantor buttelephone banking, CHAPS, Bacs
You can takepay upby Faster Payments, CHAPS or Bacs to 2HMRC’s hoursaccount.
You’ll need your 14 character charge reference number starting with X.
Check your bank’s transaction limits and processing times before making a payment.
Overseas payments
You should use these details to showpay from an overseas account.
Payments must be in pounds sterling.
If you need to provide your bank account.with HMRC’s banking address it is:
Barclays Bank plc
1 Churchill Place
London
United Kingdom
E14 5HP
PayingOnline by debit or corporate credit card
You can makepay aGeneral fullBetting paymentDuty, onlinePool usingBetting aDuty and Remote Gaming Duty by debit or corporate credit card.card unless you’re paying from overseas.
There is a non-refundable fee if you usepay aby corporate credit or corporate debit card.
There is no fee if you pay by personal debit card.
You cannot pay by personal credit card.
YourIf you are unable to make full payment by credit or debit card you’ll have to use an alternative payment method.
You’ll need your 14 character charge reference number starting with X.
HMRC will beaccept acceptedyour payment on the date you make it and not the date it reaches HMRC’s accountaccount, (includingincluding weekendson and bank holidays).holidays and weekends.
Making a card payment — getting your details correct
YouWe musthave made some changes as part of HMRC’s commitment to ensuring the security of online payments. Customers need to make sure the details youthey enterare entering are correct and match those held by your bank or card provider.provider, Forfor example, the billing address should matchbe the one to which your card is currently registered with.registered.
PayBy bycheque bankthrough transfer
IfMake youyour paycheque bypayable CHAPSto (Clearing‘HM HouseRevenue Automatedand PaymentCustoms System)only’.
Write oryour Faster14 Payments,character yourcharge paymentreference willnumber bestarting receivedwith X on the sameback orof nextthe workingcheque day.and send it to:
If
HM youRevenue payand byCustoms
Direct
BX5 Bacs5BD
United (BankersKingdom
Do Automatednot Clearingfold System),the cheque or fasten documents together.
You should allow 3 working days for theyour payment to reach HMRC.
We recommendYou’ll youneed checkto yourallow bank’slonger processingif timesyour andcheque maximumis transactionnot limitssent beforefrom youthe pay.UK.
Account
If detailsyou’re sending your payment by post, you can include a letter to useask iffor youra accountreceipt isfrom inHMRC.
Paying thefor UKperiods before 1 December 2014
Use the followingbank details toor makepostal aaddress when making payment ifof your accountdebts isfor inaccounting theperiods UK:before 1 December 2014.
- sort
Youcodecannot—pay08these32debts10 - account
online.Payingnumberoutstanding—debtsIf12001020 - account
younamehave—anyHMRCoutstandingShipley
Accountdebts detailsfor toGeneral useBetting ifDuty, yourRemote accountGaming isDuty overseas
Useor thePool followingBetting detailsDuty tofrom makebefore a1 paymentDecember if2014, youryou’ll accounthave isto overseas:follow slightly different procedures.
- account
Ifnumberyou(IBAN)need—aGB03paperBARCreturn2011for4783a9776period92 - Business
beforeIdentifier1CodeDecember(BIC)2014—youBARCGB22 - account
shouldnamephone— HMRC Shipley
Youand mustask makefor allform:
BD211Apaymentsforinallpoundspreadsterling.betsYourmadebankthroughmayachargebookmakeryouwithinifanyouaccountinguseperiodBD211BanyforotherGeneralcurrency.If
Bettingneeded,Dutyyouduecanonprovidetheyourcommissionbankearnedwithfromthefixed-oddsfollowingbetsHMRCmadebankingthroughaddress:Barclays
aBankbettingplc
1exchangeChurchillwithinPlace
London
UnitedanKingdom
E14accounting5HPPay
periodBD211byforchequeAllow
all3otherworkingfixed-oddsdaysandfortotalisatoryourbetspaymentwithintoanreachaccountingHMRC.period
MakeWhen you make your chequepayment payableadd:
‘Betting’to ‘HMyourRevenue8-digitandreferenceCustoms(foronly’exampleandbetting/12345678)writeforyourGeneralreferenceBettingnumberDuty‘RG’ontotheyourback.Do
9-digitnotreferencefold(fortheexamplechequeRG/123456789)orforattachRemoteitGamingDuty‘PB’to otheryourpapers.You
9-digitcanreferenceinclude(foraexampleletterPB/123456789)to ask for aPoolreceipt.BettingDuty
SendDo not use your chequenew to:
HMreference Revenuenumber andthat Customs
Direct
BX5starts 5BD
Unitedwith Kingdom
‘X’.
If you have nothing to pay
YouIf mustyou submitmake youra return toand HMRC even if you work out that you have nothing to paypay, or are due a repayment.repayment, you must still submit it to HMRC.
Updates to this page
Last updated 1
-
A Welsh translation has been added.
-
6 February 2023 You need your 14 character charge reference number starting with X to pay General Betting, Pool Betting or Remote Gaming Duty.
-
29 December 2021 Information about approving a payment through your online bank account has been added.
-
9 December 2020 Cheque payment details updated.
-
29 September 2020 Information about a non-refundable fee for corporate debit cards being introduced from the 1 November 2020 has been added.
-
3 September 2019 First published.
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Update history
2026-05-01 11:06
A Welsh translation has been added.
2023-07-25 10:12
The ‘What you’ll need’ section has been updated with information on how to find your 14 character charge reference number.
2023-02-06 16:15
You need your 14 character charge reference number starting with X to pay General Betting, Pool Betting or Remote Gaming Duty.
Update history
2026-05-01 11:06
A Welsh translation has been added.
2023-07-25 10:12
The ‘What you’ll need’ section has been updated with information on how to find your 14 character charge reference number.
2023-02-06 16:15
You need your 14 character charge reference number starting with X to pay General Betting, Pool Betting or Remote Gaming Duty.