The contents of all the following X-series books of guidance
under excise policy and operations have been incorporated into the
new Excise Gambling Guidance (EXGG). The balance refers to other
regime’s guidance books that include gambling references.
These are listed on the intranet under ‘Guidance’.
| Regimes | Book Number | Title |
| Excise policy | X-21 | General betting duty |
| X-22 | Pool Betting Duty | |
| X-23 | Gaming duty | |
| X-24 | Amusement Machine Licence Duty | |
| X-26 | Bingo Duty | |
| Excise operations | X-99 | Excise Assurance (previously S10-3) |
| S10-1 | Audit Guidance | |
| S10-2 | Audit Documentation Guidance | |
| Penalties, assessments and debt management | A1-2 | Financial securities |
| A9-1 | Vote losses and special payments | |
| A-9-2 | Tax losses | |
| X-51 | Excise assessments | |
| X-51A Part 1 | Repayment of overpaid excise duty | |
| X51B | Excise penalties | |
| Specialised subjects | S8-21 | Debt Management (excluding Scotland) |
| S8-21A | Debt Management (Scotland) | |
| IM-35 | Disclosure | |
| VAT | V1-7 | Liability, (Chapter 19 - Betting and gaming) |
| V1-27 | Civil penalties | |
| V1-35 | Assessments and Error correction |
