Gambling tax agreement made with Gibraltar, Channel Islands and IOM

Further to the gambling tax reforms that HMRC will be bringing in, gambling operators based in Gibraltar will not be required to appoint a UK representative, following agreement by the Gibraltar authorities to enforce UK gambling duty debts from December 2014. The UK has reached agreement in principle along similar lines with the Isle of Man (IOM) and is currently in discussions with Guernsey and Alderney.

Under the forthcoming gambling tax reforms, a business with a liability to general betting duty, pool betting duty or remote gaming duty and which is not in a group will need to appoint a representative in the UK if they are based outside the European Union (with some exceptions).

The Gibraltar authorities have agreed to enforce any UK gambling duty debts incurred by operators based in Gibraltar. As such, operators based in Gibraltar are not required to appoint a representative in the UK. The UK has also reached an agreement in principle along similar lines with the IOM; as such, operators based in the IOM are also not expected to require a representative at this time.