This guide offers a reminder of Gaming Duty payment deadlines and explains all of the available payment options.
HM Revenue & Customs (HMRC) recommends that you make all of your Gaming Duty payments electronically. HMRC counts all the payment methods listed below at electronic apart from payment by post. Paying electronically:
On this page:
You are responsible for calculating how much Gaming Duty is owed and for paying this duty on time. You will need to make two returns and payments in each six month accounting period as detailed.
You will need to make sure that your returns and payments for accounting periods ending 30 September and 31 March are received by HMRC by:
| Accounting period | GD94 – payment on account period | GD94 Payment due | GD95 Payment due |
|---|---|---|---|
| 1 April to 30 September | 1 April to 30 June | 31 July | 31 October |
| 1 October to 31 March | 1 October to 31 December | 31 January | 30 April |
Accounting period returns and payments ending on any other date must reach HMRC within one calendar month of the end of the three month or six month accounting period. For example:
| Accounting period | GD94 – payment on account period | GD94 Payment due | GD95 Payment due |
|---|---|---|---|
| 16 December to 15 June | 16 December to 15 March | 15 April | 15 July |
Get form GD94 Gaming Duty payment on account
Get form GD95 Gaming Duty Return
Read more about civil penalties
You can use your bank or building society services to pay by internet, telephone banking or by Bacs Direct Credit (available to businesses which are authorised by their bank to submit files direct to Bacs).
If you pay using any of these methods, your bank will transfer your money electronically.
To make a payment you will need the account details given below and your Gaming Duty reference number.
It normally takes three bank working days for payment to reach HMRC. Bank working days are Monday to Friday excluding bank holidays. Some bank and building societies can take longer. You should check with your bank or building society to see how long they take to transfer payment and what their cut-off time is for initiating payment. If they take longer you will need to initiate your payment earlier.
Note: HMRC is unable to make or receive payments using the Faster Payment Service (FPS)
To pay your Gaming Duty by internet, telephone banking or Bacs Direct Credit, you'll need to provide your bank with HMRC's bank account details.
Please take care if you need to enter HMRC's bank account details. If you make a mistake with the sort code or account number there may be a delay before your record is credited or your payment may not be received at all.
| Sort code | Account number | Account name |
|---|---|---|
| 08 32 00 | 12000911 | HMRC GACA |
If your bank asks for the address of the bank to which payment is being made please use
Citi
Citgroup Centre
Canada Square
Canary Wharf
London
E14 5LB
When making a Gaming Duty payment you will need your reference number. This is shown on your Gaming Duty return. The reference is made up of 13 digits, for example 1234567891011.
When providing your reference please show it in the format CAS/reference, for example CAS/1234567891011 - this reference is only an example and should not be used to make a payment.
It is important that you show the reference number with no gaps between the characters otherwise it could lead to delays in updating your records.
You may face a civil penalty if you fail to pay duty or assessments of duty.
Read more about civil penalties (Notice 209: Civil Penalties Fixed, geared and daily)
The CHAPS system enables you to tell your bank to make an immediate payment that will reach HMRC on the same day provided you initiate payment within the time specified by your bank (usually between 9.00 am and 3.00 pm). Bank working days are Monday to Friday excluding bank holidays.
CHAPS payments are more expensive than other payment methods but may be of benefit if you are making very large payments.
To pay your Gaming Duty by CHAPS transfer you'll need to provide your bank with HMRC's bank account details.
Please take care if you need to enter HMRC's bank account details. If you make a mistake with the sort code or account number there may be a delay before your record is credited or your payment may not be received at all.
| Sort code | Account number | Account name |
|---|---|---|
| 08 32 00 | 12000911 | HMRC GACA |
If your bank asks for the address of the bank to which payment is being made please use
Citi
Citgroup Centre
Canada Square
Canary Wharf
London
E14 5LB
When making a Gaming Duty payment you will need your reference number. This is shown on your Gaming Duty return. The reference is made up of 13 digits, for example 1234567891011.
When providing your reference please show it in the format CAS/reference, for example CAS/1234567891011 - this reference is only an example and should not be used to make a payment.
It is important that you show the reference number with no gaps between the characters otherwise it could lead to delays in updating your records.
You may face a civil penalty if you fail to pay duty or assessments of duty.
Read more about civil penalties (Notice 209: Civil Penalties Fixed, geared and daily)
HMRC recommends that you make your Gaming Duty payments electronically using one of the methods described elsewhere in this guide. Electronic payments are generally more efficient and secure, provided you give HMRC an accurate reference number.
However if paying by post please:
If you are sending a payment to HMRC and do not have a pre-addressed HMRC envelope please send your payment to:
HMRC Cumbernauld Accounting Team
St Mungo's Road
Cumbernauld
Glasgow
G70 5WY
To allow for possible postal delays (for which HMRC is not responsible) please allow at least three working days for the payment to reach them.
You can pay your Gaming Duty in euros using the Bacs Direct Credit or CHAPS payment methods, including any arrears. Repayments of tax due to you from HMRC will continue to be made in sterling. You should check with your bank to see how long it takes to transfer a payment.
The payment figure, shown in sterling on your Gaming Duty return will need to be converted into euros. HMRC recommends that you use the UK market selling rate for the day that you are making the payment. You can get this information from the Financial Times or by calling the HMRC Euro Helpline on Tel 01702 366349
The risk associated with the exchange rate fluctuations will be your responsibility as the decision is yours as to whether you pay in euros or sterling. HMRC will continue to maintain its accounts in sterling and you will be credited with the actual sterling value HMRC receives after conversion by their bankers. The cost incurred by HMRC in converting euro payment into sterling will be met by HMRC.
You will need to fax the following information to the HMRC Euro Helpline on Fax 01702 366378 to enable them to update your account:
You will need to provide HMRC bank account details to your bank or building society.
Please take care if you need to enter HMRC's bank account details. If you make a mistake with the sort code or account number there may be a delay before your record is credited or your payment may not be received at all.
| Currency | Account name | International Bank Account Number (IBAN) |
SWIFT Bank Identifier Code (BIC) |
|---|---|---|---|
| euro | HMRC Import & Excise Duties euro | GB03CITI18500812000806 | CITIGB2L |
Note: Where an IBAN is shown you must give this number as well as the SWIFT BIC.
If your bank asks for the address of the bank to which payment is being made please use
Citi
Citgroup Centre
Canada Square
Canary Wharf
London
E14 5LB
When making a Gaming Duty payment you will need your reference number. This is shown on your Gaming Duty return. The reference is made up of 13 digits, for example 1234567891011.
When providing your reference please show it in the format CAS/reference, for example CAS/1234567891011 - this reference is only an example and should not be used to make a payment.
It is important that you show the reference number with no gaps between the characters otherwise it could lead to delays in updating your records.
You may face a civil penalty if you fail to pay duty or assessments of duty.
Read more about civil penalties (Notice 209: Civil Penalties Fixed, geared and daily)
You must let HMRC know if you have no Gaming Duty payment due by completing your return showing a 'nil' payment due.
HMRC Cumbernauld Accounting Team
St Mungo's Road
Cumbernauld
Glasgow
G70 5WY
In order to minimise costs to all taxpayers HMRC does not automatically issue receipts for payments. If you have made your payment electronically using one of the methods described elsewhere in this guide you can confirm from your own bank or building society statement that payment has cleared your account.
However, if you are paying HMRC by post and you need to ask for a receipt, include a separate letter with your payment. HMRC cannot identify any instructions written on payslips as they are processed automatically.
If you wish to tell HMRC about a change (for example a new address) you will need to include a separate letter with your payment if paying by post or write to them separately if you have made your payment electronically, at the address below.
HMRC Cumbernauld Accounting Team
St Mungo's Road
Cumbernauld
Glasgow
G70 5WY
HMRC is currently unable to receive or make payments using the Faster Payments Service (FPS), which is offered by some banks; however it will continue to review the situation. In the meantime HMRC offers a range of fast and cost effective electronic payment methods including Direct Debit, payment by debit and credit card over the internet, and direct credit via customers' own internet and telephone banking facilities.
Find out more about Gaming Duty
