Remote Gaming Duty (Excise Notice 455a)
This notice provides legal and technical guidance about reforms to Remote Gaming Duty (RGD) from 1 December 2014.
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This notice is about Remote Gaming Duty (RGD) from 1 December 2014 for gaming providers. It includes guidance on:
- UK persons
- registration applications
- keeping records
- accounting periods
- submitting returns and making duty payments to HMRC
Last updated 25 March 2024 + show all updates
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Information on how to contact excise and gambling duties enquiries has been added to the page.
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Section 7.1 'How to pay' has been updated, you can now make an online bank account payment.
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This notice has been updated to give information about the new Remote Gaming Duty rate which came into effect from 1 April 2019.
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Notice updated to give more detailed guidance about Remote Gaming Duty which came into effect from 14 December 2014 and on freeplays which came into effect from 1 August 2017.
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This notice replaces the October edition of Notice 455A: Remote Gaming Duty. The notice has been revised and provides legal and technical guidance about reforms to Remote Gaming Duty which came into effect on 1 December 2014.
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First published.
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Section 6.2 has been added to the HTML attachment.
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Updated version October 2014