Policy paper

Changes to Gaming Duty accounting periods and administration

This measure deals with changes to the way Gaming Duty is calculated and accounted for.

• From: HM Revenue & Customs
• Published: 6 July 2018
• Last updated: 31 October 2018 — See all updates

Documents

Changes to Gaming Duty accounting periods and administration of the tax

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Draft legislation

PDF, 65 KB, 4 pages

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Accounting periods explanatory notes

PDF, 139 KB, 3 pages

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Payments on account explanatory notes

PDF, 132 KB, 2 pages

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Transitional provision explanatory notes

PDF, 128 KB, 2 pages

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Details

This measure brings Gaming Duty more into line with the administration of other gambling duties.

A consultation with a summary of responses about Gaming Duty - review of accounting periods is also available.

Published 6 July 2018
Last updated 31 October 2018 + show all updates

1. 31 October 2018

   The Exchequer Impact and Economic Impact sections have been updated as part of Budget 2018.

2. 6 July 2018

   First published.