Cancel your Gaming Duty registration
Find out when and how to cancel your Gaming Duty registration.
When to cancel your registration
If your business no longer needs to be registered for Gaming Duty you need to cancel your registration. For example, if your business closes or stops providing gaming facilities.
You should tell HMRC at least 30 days before the date you want the registration to end.
How to cancel your registration
To cancel your registration, you must send a letter to HMRC.
What to include in your letter
Your letter must include:
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the full name and address of the business
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the name of the person signing the letter, and their role in the business
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the date you want your registration to end
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the reason you want to deregister
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confirmation that you have declared and paid all Gaming Duty due to HMRC
The letter must also be signed by one of the following people:
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the sole proprietor or a partner, if the business is a sole proprietor or partnership
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a director or company secretary, if the business is a limited company
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an executor or administrator, if the usual signatory has died
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an authorised insolvency practitioner, if the business is in liquidation
You will need to send your letter to the Excise Processing Team.
After you’ve applied to cancel your registration
HMRC will review your application then confirm your deregistration decision in writing.
You must continue to submit all required returns until the cancellation date agreed by HMRC.
You may have to pay a penalty if you stop submitting returns before your cancellation date.
You must keep business records for 4 years after your deregistration date and provide them to HMRC if asked. You must still pay any Gaming Duty owed for the period before deregistration.