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Remote gambling providers with a liability to RGD, GBD and PBD already transact digitally with HMRC - including submitting returns through the Gambling Tax Service (GTS).

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The DCMS and Gambling Commission’s focus is related to the prevention of gambling harms whereas this consultation is focused on achieving the right tax solution for remote gambling. However, we will proceed in a way that seeks to balance both objectives, and addresses the issues raised by inappropriate freeplays and bonuses. The introduction of RBGD provides an opportunity to consider whether the application of the re-wagering exception is still consistent with the original policy intention and whether it should be reformed to ensure consistency across RBGD. The government welcomes suggestions for options to reform the treatment of freeplays and remove opportunities for avoidance. 12) Do you have any suggestions for ensuring the fairness and simplifying the tax treatment of freeplays under RBGD, and for removing opportunities for the re-wagering exemption to be exploited to reduce liability?

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The following questions are asked to help build the government’s understanding on the use of freeplays and provide evidence on the implications of any changes. If you are operator that offers remote gaming: 13) What percentage of your profits (measured by gross gaming yield) are allocated to offering freeplays? How might this change given what is bet paypal deposit gambling sites being proposed? 14) What is the average number of re-wagering requirements you currently set before winnings can be withdrawn? 15) What level of winnings do customers usually receive from freeplays as a percentage of the original freeplay amount offered? Streamlining the current three online taxes into a single tax will require some changes to how these systems currently operate, and provide an opportunity to move away from outdated paper-based methods of communication.

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As the policy develops, HMRC will engage with businesses regarding changes to the registration and accounting systems to support business readiness.

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In 2014, when the government introduced the POC reforms, a sanctions regime was put in place which aimed to

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We therefore want to test whether RBGD should adopt a common treatment for freeplays and free bets offered for all remote gambling. For GBD, free bets have a notional value that a bookmaker must include in their duty calculation. Any money that is paid out because of a successful free bet can be included as winnings that can be deducted in the duty calculation. This includes free pool bets on horse and dog racing. The concept of a free bet does not feature in PBD.

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Only wagers in the form of money are included as taxable stakes in the calculation of taxable profits and only money prizes won from taxable wagers can be deducted as winnings. In other words, winnings from free bets cannot be deducted. Thus, there is a discrepancy between the treatment of free pool bets in PBD and those subject to GBD. To promote fairness and make the rules for RBGD easier to comply with, the government proposes aligning the tax treatment of remote free pool bets with the treatment of free bets as stakes for GBD purposes. The proposed change aims to remove the discrepancy between the current treatment of free pool bets subject to GBD and those subject to PBD. ensure the enforcement of the reformed tax regimes and which recognised that non-compliant operators create unfair competition for compliant businesses.

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The current administrative mechanism for the RGD, GBD and PBD regimes is set out in the law and relevant HMRC Excise Notices[footnote 7]. The Regulations[footnote 8] provide a common framework for the three taxes and, in bet sports betting odds comparison site doing this, recognise the similarities of the activities covered by the existing regimes. requirements to register within certain time limits requirements to register within certain time limits submission of quarterly returns – rules for filing and payment submission of quarterly returns – rules for filing and payment The government believes this administrative framework works well and businesses are familiar with these arrangements. To keep administrative changes for businesses to a minimum, the government intends to adopt the existing administrative framework set out as the mechanism for RBGD. HMRC has an ambition to be a fully digital organisation as well as an organisation that is responsive to its customers’ needs. HMRC working together with other tax jurisdictions to recover outstanding tax debts HMRC working together with other tax jurisdictions to recover outstanding tax debts HMRC requiring operators with a poor tax compliance history to provide a financial security HMRC requiring operators with a poor tax compliance history to provide a financial security HMRC having

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Where a player can only re-wager their ‘winnings’ from the successful use of a freeplay, that re-wager will not be treated as a gaming payment. Any winnings that cannot be withdrawn and must be re-wagered cannot be deducted as a prize. The exception for re-wagering in RGD is complicated and creates a risk of freeplays not being accounted for correctly. Businesses regularly encounter issues determining what is and is not a taxable freeplay. This increases the compliance costs for businesses and HMRC.

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It also increases the revenue at risk due to error and misunderstanding. The government is also aware that the rules about what constitutes the first use of a freeplay have been seen by some as an opportunity to reduce their tax liability with increasingly contrived arrangements. The Gambling Commission ran a consultation in Autumn 2023 which proposed changes to Licence Conditions and Codes of Practice (LCCP) and remote technical standards (RTS). It sought views on socially responsible incentives, including freeplays and re-wagering. The summary of responses was published on 26 March 2025 and proposes introducing a cap on re-wagering requirements of a maximum of 10 times, which will come into effect on 19 December 2025. powers to prosecute serious non-compliance as a criminal offence, for example HMRC may prosecute as a criminal offence

fraudulent evasion of duty HMRC having powers to prosecute serious non-compliance as a criminal offence, for example HMRC may prosecute as a criminal offence fraudulent evasion of duty civil penalties for other cases of non-compliance, for

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example failure to register civil penalties for other cases of non-compliance, for example failure to register HMRC being able to require the GC to revoke an operator’s licence for persistent failures to comply with tax obligations.

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In turn, this means an operator would not be able to advertise (legally) in the UK HMRC being able to require the GC to revoke an operator’s licence for persistent failures to comply with tax obligations.

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Under this proposal, free pool bets from UK customers would be counted as taxable stakes in the RBGD duty calculation. This means that when a customer places a free pool bet, the value of that bet would be included in the operator’s taxable amount. Any winnings paid to UK customers from these taxable free pool bets would count as deductible expenditure in their duty calculation. This would mean pool betting operators would benefit by being able to deduct winnings paid out from taxable free pool bets from their taxable profits. 11) Do you agree that under RBGD the tax treatment of free pool bets should be aligned with the tax treatment of free general bets?

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Previously, RGD operators benefitted from a more generous tax treatment. Unlike free bets, freeplays did not have a notional value as a stake and winnings could be deducted in the form of money and the value of non-cash prizes bet uk sports betting sites not on gamstop in the profit calculation. In 2016, the previous government consulted on aligning the RGD treatment of freeplays with the GBD treatment of free bets[footnote 6], to give all freeplays a notional value as a gaming payment and include them in the duty calculation. Respondents raised concerns about the duty liability that would be created for freeplays offered under re-wagering arrangements (where customers had to re-wager, or play through, the notional value of their initial freeplay several times before being able to withdraw any winnings). Instead, where freeplays or bonuses are offered under a re-wagering arrangement, only the ‘first use’ of a freeplay has a notional value as a gaming payment and any subsequent withdrawable cash winnings can be deducted in the profit calculation. In turn, this means an operator would not be able to advertise (legally) in the UK The government believes these sanctions have provided the necessary tools to robustly tackle non-compliance.

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The government proposes to align the tax treatment of prizes by extending the current RGD provisions, including, for example, rules about valuation of prizes to all activities under RBGD. This would give betting providers scope for the deduction of non-money prizes and provide opportunities for innovation regarding prize offerings made to customers. Under GBD and PBD, cash prizes can only be deducted from taxable profit if they are the result of gaining a positive result (a win), whereas under RGD cashback incentives or consolation prizes on losses can, in certain circumstances, also be deducted. The latter does not achieve the policy objective which was to ensure that only amounts ‘won’ can be deducted. Under RBGD, the government proposes to align the tax treatment of prizes with the approach under GBD and PBD, so that only winning prizes can be deducted.

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The application of the freeplay and prize rules to premises-based gambling is outside the scope of this consultation. 16) Do you agree that the treatment of prizes should be aligned under RBGD, so that only amounts won as the direct result of a successful outcome of a single game round or bet may be deducted as winnings? 17) Do you envisage any consequences from making non-monetary prizes deductible for all remote gambling in RBGD? This chapter sets out the government’s proposals for the RBGD administrative framework including registration and remote filing. It also sets out the position on sanctions and enforcement.