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Calculating remote gaming duty on freeplays

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HMRC has published guidance for gaming operators on the new requirement to include ‘freeplays’ in their remote gaming duty calculations for accounting periods beginning after 31 July 2017. Freeplays are offers used by customers to gamble at a reduced or zero cost and include such things as free games, introductory bonuses and matched deposits.

In general, only the value of the customer’s initial stake will be taxed. There will be no need to include amounts in respect of required play-throughs from freeplays, winnings that can’t be withdrawn, or winnings that can only be re-wagered. Remote gaming duty will not be payable where a game is completely free for everyone to enter. See

Legislation for the change in treatment was among the provisions withdrawn from Finance Bill 2017 and is to be included in the second 2017 Finance Bill.

Issue: 1367
Categories: News , Indirect taxes , VAT