(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

HMRC may provide the GC, for use in the exercise of its functions, information received by HMRC in the exercise of its functions in relation to the betting and gaming duties. The gateway is permissive in that HMRC may chose to disclose to the GC, but cannot be compelled to do so. HMRC will disclose to the GC only, not to any other person or body
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

You can find a copy of the full Memorandum of Understanding on our HMRC website.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

A list of Gambling Commission compliance inspectors can be found on their website at www.gamblingcommission.gov.uk