Remote Gaming Duty (RGD)

Remote Gaming Duty (RGD) is currently payable on profits where remote
gaming facilities are provided from the UK. From 1 December 2014, RGD will
no longer be payable on profits from the ‘provision of facilities’ for remote
gaming. Instead, it will be payable on a UK person’s participation in remote
gaming under arrangements with someone else, called for these purposes, ‘a
gaming provider’.
Example: Company A offers online roulette to UK customers. The platform
which Company A uses is provided by Company B and the software is
provided by Company C. Both Company B and Company C are paid under
profit share arrangements. A customer using Company A’s site contracts
with Company A (as is clear from the site terms and conditions). On this
basis, it is Company A which registers and pays RGD.
RGD will not be charged on participation by a UK person in remote gaming if:
 the arrangements are not entered into in or from the UK; and
 the facilities used to participate in the gaming are not capable of being
used in or from the UK.
Although the remote gaming provider is liable to pay the RGD due on remote
gaming profits, HMRC may recover any unpaid duty from the following
person as if they were jointly and severally liable with the provider:
 The holder of the Remote Operating Licence for the business
Where the provider is a limited company, a director is already jointly
and severally liable with the provider.