Businesses operating across the regulated gambling sector, including iGaming, sportsbook and land based operations, need to ensure compliance with UK betting and gaming duties. Liability is driven by product design, commercial and platform architecture, customer location rules and the way stakes, prizes and margin are calculated and accounted for. In practice, exposure often turns on detailed analysis of product terms in a regime shaped by evolving case law and Government policy.
The recent increase in Remote Gaming Duty to 40% has materially impacted profitability across the sector. This has sharpened focus on product design and offerings, whilst HMRC has increased scrutiny of historic positions, systems and data. Operators are under pressure to ensure that duty treatment is robust, defensible and aligned with how products operate in practice.
We advise on UK betting and gaming duties, including:
- General Betting Duty
- Remote Gaming Duty
- Pool Betting Duty
We help clients determine their position, manage risk and respond to HMRC audits and enquiries. Our work spans advisory, compliance support and disputes.
Our advice focuses on how betting and gaming duties apply in practice to products, platforms and customer promotions, and how HMRC approaches enquiry and assessment.
We also advise betting and gaming operators on wider tax issues affecting the sector, including VAT treatment, VAT grouping, cross-border supplies, transfer pricing and the design of partial exemption methods for land-based casinos.
General Betting Duty
General Betting Duty applies to bets made with bookmakers and betting intermediaries. Treatment depends on how the product operates, where the activity takes place and how bets are structured and settled. Issues frequently arise around classification, the treatment of incentives and free bets, and the integrity of underlying systems and records.
We advise on the application of General Betting Duty to both established and new products, particularly where platforms evolve or new offerings are introduced. Our work includes reviewing historic positions, assessing exposure and defending treatment in the context of HMRC audits and enquiries.
Remote Gaming Duty
Remote Gaming Duty applies to remote gaming provided to UK customers and is driven by the nature of the gaming activity, customer location and how stakes and prizes are accounted for. The regime places significant reliance on systems, data and controls. HMRC scrutiny often focuses on customer location evidence, commercial terms and the operation of platforms.
We advise remote operators on duty treatment, systems and evidential requirements, and the impact of product development, pricing and structural change. We support clients where HMRC challenge historic positions or where operators need to assess and manage risk following compliance reviews or enquiries, particularly in light of increased duty rates.
We are typically instructed where issues go beyond routine compliance, including uncertainty on duty treatment, exposure to assessment or penalties, or ongoing HMRC challenge. This includes matters involving historic positions, product launches and platform changes.
How we help
We assist clients with:
- betting and gaming duty liability and exposure analysis;
- product, bet and transaction classification;
- systems, records and evidential requirements;
- compliance and reporting processes;
- HMRC audits and enquiries;
- disputes, appeals and litigation; and
- investigations involving alleged under‑declaration, error or fraud.
Contact us
If you need advice on betting and gaming duties, or want to review your accounting treatment or reporting, please contact us to discuss.
