Consultation outcome

Gaming Duty - review of accounting periods

• From: HM Revenue & Customs
• Published: 6 April 2018
• Last updated: 6 July 2018 — See all updates

This consultation has concluded

Read the full outcome

Gaming Duty: review of accounting periods - summary of responses

PDF, 344 KB, 14 pages

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Detail of outcome

We received responses from casino operators and the representative body for this sector, and would like to thank everyone who contributed.

You can read the summary of responses published here, and also draft legislation, with a supporting explanatory note and tax information and impact note.

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Original consultation

Summary

We're seeking views on how to reform Gaming Duty accounting periods and bring its administration more into line with that of other gambling duties.

This consultation ran from
9:30am on 9 April 2018 to 11:45pm on 4 June 2018

Consultation description

At Autumn Budget 2017, the government announced its intention to seek views on changes to Gaming Duty return periods and bringing its administration more into line with that of other gambling duties.

We want your views on options to change the current 6-month accounting periods and payments on account for Gaming Duty, and introducing a provision to allow for carrying forward losses between accounting periods.

We’d like you to tell us what you think about the options we’ve proposed and whether they will reduce administrative burdens, and we would also like you to highlight any practical issues about how they would be implemented.

As well as letting us know your preferred option, this is an opportunity for you to propose alternatives that are not in the consultation.

Documents

Gaming Duty: review of accounting periods - consultation document

PDF, 264 KB, 14 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 6 April 2018
Last updated 6 July 2018 + show all updates

1. 6 July 2018

   Added summary of responses and link to draft legislation.

2. 6 April 2018

   First published.