Pay Gaming or Bingo Duty
Source: gov.uk (2025-03-31)

How to pay Gaming or Bingo Duty, and how long it takes for your payment to reach HMRC.

This guide explains how and when to pay Gaming or Bingo Duty, and what to do if you have nothing to pay.

There are separate guides for paying Machine Games Duty (https://www.gov.uk/pay-machine-games-duty) and General Betting, Pool Betting and Remote Gaming Duty (https://www.gov.uk/guidance/pay-general-betting-pool-betting-or-remote-gaming-duty).

When to pay

If you do not pay by the deadline, you may need to pay a penalty, interest or both.

Gaming Duty

At the end of the 6 month accounting period use form GD95 (https://www.gov.uk/guidance/send-your-gaming-duty-return-and-payment-online) to work out and pay any duty owed by the following dates.

Returns and payments for accounting periods ending on any other date must reach HMRC within one calendar month of the end of the accounting period.

Example

If the deadline is on a weekend or bank holiday, make sure your payment reaches HMRC by the end of the previous working day.

Bingo Duty

Your Bingo Duty return (https://www.gov.uk/guidance/send-your-bingo-duty-return-online) and payment are due no later then 15 days from the end of your accounting period.

If the deadline is on a weekend or bank holiday, make sure your payment reaches HMRC by the end of the previous working day.

If your normal trading practice is to close temporarily for specific months you will not need to complete nil returns on Bingo Duty for the closed season.

You must tell HMRC the relevant dates in advance by post or by telephone (https://www.gov.uk/find-hmrc-contacts/gambling-duties-enquiries).

What you need

You need your 15-character reference number starting with an X.

You can find this on your registration certificate.

If you use an incorrect reference number:
- there will be a delay in the payment being allocated correctly
- you will receive a payment reminder
Pay online

You can pay online using one of the following methods:
- approve a payment through your online bank account
- debit or corporate credit card
Pay now (https://www.tax.service.gov.uk/pay/pay-gambling-duties/start-journey)

Paying online through your bank account

You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option.

You will be directed to sign in to your online or mobile banking account to approve your payment.

You will need to have your online banking details to hand to pay this way.

The payment is usually instant but can take up to 2 hours to show in your bank account.

Pay by Direct Debit

To set up a Direct Debit, you can print out and post the Direct Debit Instruction form (https://www.gov.uk/government/publications/instruction-to-your-bank-or-building-society-to-pay-by-direct-debit-eeitt15).

You should allow 10 working days for HMRC to set up your Direct Debit. You’ll need to use another method to pay if it is not set up in time.

Once HMRC has set up your Direct Debit, they’ll automatically collect the amount shown on your return.

You must pay in a different way if you are making a payment of £20 million or more.

Paying by debit or corporate credit card

You can make a full payment online using a debit or corporate credit card. There is a non-refundable fee if you use a corporate credit or debit card. You cannot pay by personal credit card.

Your payment will be accepted on the date you make it and not the date it reaches HMRC’s account (including weekends and bank holidays).

You must make sure the details you enter match those held by your bank or card provider. For example, the billing address should match the one your card is currently registered with.

Pay by bank transfer

If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, your payment will be received on the same or next working day.

If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.

We recommend you check your bank’s processing times and maximum transaction limits before you pay.

Account details to use if your account is in the UK

Use the following details to make a payment if your account is in the UK:
- sort code — 08 32 00
- account number — 12000911
- account name — HMRC Gaming Duties
Account details to use if your account is overseas

Use the following details to make a payment if your account is overseas:
- account number (IBAN) — GB95 BARC 2005 1780 5633 90
- Business Identifier Code (BIC) — BARCGB22
- account name — HMRC Gaming Duties
You must make all payments in pound sterling. Your bank may charge you if you use any other currency.

If needed, you can provide your bank with the following HMRC banking address:

Barclays Bank Plc1 Churchill PlaceLondonUnited KingdomE14 5HP

Pay by cheque

Allow 3 working days for your payment to reach HMRC.

Make your cheque payable to ‘HM Revenue and Customs only’ and write your reference on the back.

Do not fold the cheque or attach it to other papers.

You can include a letter to ask for a receipt.

Send your cheque to:

HM Revenue and CustomsDirectBX5 5BD

If you have nothing to pay

You must submit your return to HMRC even if you work out you have nothing to pay or are due a repayment.

There are exceptions for nil returns on Bingo Duty (https://www.gov.uk/guidance/pay-gambling-duties).