HMRC: General Betting Pool Remote Gaming Duty Payment Guidance Updated

• HMRC has updated guidance for paying General Betting, Pool Betting, and Remote Gaming Duties, emphasizing correct payment procedures.
• A 14-character reference number, starting with 'X' and obtained via HMRC online services, is mandatory for all payments.
• Incorrect reference numbers can cause payment delays or misapplication to other tax bills, requiring contact with HMRC's Gambling duties enquiries to rectify.
• Remote Gaming Duty payments are due within 30 days after each of the four annual accounting periods, with specific rules for weekend/bank holiday deadlines.
• Approved payment methods include online bank approval, debit/corporate credit cards (with a fee for corporate cards), Faster Payments, CHAPS, and Bacs, all requiring payment in pound sterling.

For compliance officers and legal advisors, these updates necessitate a thorough review of client payment protocols.

HMRC has recently issued updated guidance concerning the payment of General Betting Duty, Pool Betting Duty, and Remote Gaming Duty, emphasizing critical procedural changes for taxpayers. A key update highlights the necessity of using the correct 14-character charge reference number, which begins with the letter 'X', for all payments. This unique identifier is crucial for ensuring payments are accurately allocated and can be retrieved by signing into HMRC online services through a Government Gateway user ID.

The guidance explicitly warns that an incorrect payment reference number can lead to significant delays in processing or, worse, the misapplication of funds to a different tax liability owed by the payer. Should such an error occur, taxpayers are advised to contact HMRC's Gambling duties enquiries to request the correct allocation of their payment. Furthermore, the updated information includes details on approving payments directly through online bank accounts and notes that a non-refundable fee for corporate credit or debit cards was introduced from November 1, 2020, impacting businesses using these methods.

Taxpayers are subject to four accounting periods annually for these duties. Specifically, Remote Gaming Duty returns and any associated payments must be submitted within 30 days following the conclusion of each accounting period. Operators holding a remote operating licence from the Gambling Commission are also required to file returns for General Betting Duty and Pool Betting Duty. Strict adherence to these deadlines is paramount; if a payment due date falls on a weekend or bank holiday, funds must reach HMRC by the end of the preceding working day to avoid non-compliance.

Several approved methods are available for making payments. Online payments can be made by selecting the 'pay by bank account' option, which directs users to their online or mobile banking platform for approval; these transactions are typically instant but may take up to two hours to reflect. Alternatively, full payments can be made online using a debit card or a corporate credit card, though personal credit cards are not accepted, and corporate cards incur a non-refundable fee. For card payments, the transaction date is considered the payment date, irrespective of when funds reach HMRC, and billing address details must precisely match those registered with the card provider. For larger or time-sensitive transactions, CHAPS (Clearing House Automated Payment System) or Faster Payments ensure receipt on the same or next working day, while Bacs (Bankers Automated Clearing System) requires an allowance of three working days. All payments must be made in pound sterling, and taxpayers should verify their bank's processing times and transaction limits beforehand.

The updated HMRC guidance underscores the critical importance of meticulous compliance to prevent adverse financial consequences. Failure to remit payments by the stipulated deadlines can result in the imposition of penalties, interest, or both, significantly increasing the overall cost of the duty owed. This makes the accurate use of the 14-character reference number and adherence to specified payment methods not merely administrative details but essential components of financial responsibility.

For compliance officers and legal advisors, these updates necessitate a thorough review of client payment protocols. It is crucial to ensure that clients accurately follow HMRC's revised procedures for General Betting, Pool Betting, and Remote Gaming Duties, paying particular attention to the correct 14-character reference number and approved payment channels. This proactive approach is vital to circumvent payment delays, prevent misapplication of funds, and mitigate the risk of incurring penalties, thereby safeguarding clients' financial standing and regulatory compliance. Separate guidance exists for other gambling-related taxes, such as Machine Games Duty and Gaming or Bingo Duty, which also require careful attention.

Compliance officers and legal advisors must ensure clients accurately follow HMRC's updated payment procedures for General Betting, Pool Betting, and Remote Gaming Duties, particularly regarding the correct 14-character reference number and approved payment methods, to avoid payment delays, misapplication, and potential penalties.

Source: Original reporting via GOV.UK guidance