GBD is payable on bets made with bookmakers, pool bets on horse and dog
racing and bets made on betting exchanges. At present, there is a liability to
the duty where the bookmaker or betting exchange is in the UK. From 1
December 2014, any bets made with a bookmaker, or on a betting exchange,
by a person in the UK, will be subject to duty regardless of where the
bookmaker or betting exchange is based.
This means that from 1 December 2014, bookmakers outside the UK offering
remote betting to UK people will be liable to GBD on the gross profits they
derive from those customers.
UK bookmakers operating from the UK who offer remote betting to non-UK
persons will not be liable to GBD on those bets. GBD will only be payable on
remote bets that are made by UK people.
All bets currently liable to GBD which are made by customers present on
premises in the UK where a betting business is being carried on, such as UK
betting shops, will continue to be liable to GBD. This is regardless of whether
or not the customer making the bet is a UK person.
Although a bookmaker is liable to pay the GBD due on relevant bets, HMRC
may already recover any unpaid duty from the following people as if they
were jointly and severally liable with the bookmaker:
The holder of a General Betting Operating Licence (in Great
Britain), or a Bookmaker’s Permit (in Northern Ireland), for the
A person responsible for the management of the business.
A director, where the bookmaker is a limited company.