PBD is payable on bets that are not fixed-odds bets (other than pool bets on
horse and dog racing). For tax purposes, a bookmaker will also include
someone who conducts pool betting operations. From 1 December 2014, all
bookmakers, including those based outside the UK will be liable to PBD on all
pool betting profits that are derived from UK people.
This means that from 1 December 2014, bookmakers outside the UK offering
pool betting to UK customers will be liable to PBD on the gross profits they
derive from those customers.
Bookmakers in the UK who offer remote pool betting to non-UK persons will
not be liable to PBD on those bets. PBD will only be payable on remote bets
that are made by UK people.
All pool bets 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 PBD. This is regardless of whether or not the customer making
the bet is a UK person.
Pool betting on horse and dog racing will continue to be liable to GBD.
A bookmaker is liable to pay the PBD due on dutiable pool bets. HMRC may
already recover any unpaid duty from the following people as if they were
jointly and severally liable with the bookmaker:
A person responsible for the management of the business.
A person responsible for the management of any totalisator.
A director, where the bookmaker or any of the above is a company.