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In this section:

  • How to pay Bingo Duty

How to pay Bingo Duty

This guide offers a reminder of Bingo Duty payment deadlines and explains all of the available payment options.

HM Revenue & Customs (HMRC) recommends that you make all of your Bingo Duty payments electronically. HMRC counts all of the payment methods below as electronic apart from payment by post. Paying electronically:

  • is safe and secure
  • gives you better control over your money
  • provides certainty when your payment will reach HMRC
  • avoids postal costs and delays
  • may lower your bank charges
  • lets you pay at a convenient time if you use internet or telephone banking
  • gives you up to seven extra days in which to pay

On this page:

Bingo Duty payment deadlines

You are responsible for calculating how much Bingo Duty is owed and for paying this duty on time.

Your Bingo Duty payment and return (Form BD510) are due no later than 15 days following the end of your accounting period. If the 15th day is a Saturday, Sunday or bank holiday the General Betting Duty return and payment must reach HMRC by the previous working day.

You may face a civil penalty if you fail to pay duty or assessments of duty.

Read more about civil penalties (Notice 209: Civil Penalties Fixed, geared and daily)

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Paying Bingo Duty by internet, telephone banking or Bacs Direct Credit

You can use your bank or building society services to pay by internet, telephone banking or Bacs Direct Credit (available to businesses that are authorised by their bank to submit files direct to Bacs).

If you pay using any of these methods, your bank will transfer your money electronically.

It normally takes three bank working days for payment to reach HMRC. Bank working days are Monday to Friday excluding bank holidays. Some bank and building societies can take longer. You should check with your bank or building society to see how long they take to transfer payment and what their cut-off time is for initiating payment. If they take longer then you will need to initiate your payment earlier.

Note: HMRC is unable to make or receive payments using the Faster Payment Service (FPS)

HMRC bank account details

To pay your Bingo Duty by internet, telephone banking or Bacs Direct Credit, you'll need to provide your bank with HMRC's bank account details.

Please take care if you need to enter HMRC's bank account details. If you make a mistake with the sort code or account number there may be a delay before your record is credited or your payment may not be received at all.

Sort code Account number Account name
08 32 00 12000911 HMRC GACA

If your bank asks for the address of the bank to which payment is being made please use

Citi
Citgroup Centre
Canada Square
Canary Wharf
London
E14 5LB

Your Bingo Duty reference number

When making a Bingo Duty payment you will need your reference number. This is shown on your Bingo Duty return. The reference is made up of eight or nine digits, for example 12345678. When providing your reference please show it in the format Bingo/reference, for example Bingo/12345678 - this reference is only an example and should not be used to make a payment.

It is important that you show the reference number with no gaps between the characters otherwise it could lead to delays in updating your records.

You may face a civil penalty if you fail to pay duty or assessments of duty.

Read more about civil penalties (Notice 209: Civil Penalties Fixed, geared and daily)

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Paying Bingo Duty by CHAPS transfer

The CHAPS system enables you to tell your bank to make an immediate payment that will reach HMRC on the same day provided you initiate payment within the time specified by your bank (usually between 9.00 am and 3.00 pm). Bank working days are Monday to Friday excluding bank holidays.

CHAPS payments are more expensive than other payment methods but may be of benefit if you are making very large payments.

HMRC bank account details

To pay your Bingo Duty by CHAPS transfer you'll need to provide your bank with HMRC's bank account details.

Please take care if you need to enter HMRC's bank account details. If you make a mistake with the sort code or account number there may be a delay before your record is credited or your payment may not be received at all.

Sort code Account number Account name
08 32 00 12000911 HMRC GACA

If your bank asks for the address of the bank to which payment is being made please use

Citi
Citgroup Centre
Canada Square
Canary Wharf
London
E14 5LB

Your Bingo Duty reference number

When making a Bingo Duty payment you will need your reference number. This is shown on your Bingo Duty return. The reference is made up of eight or nine digits, for example 12345678.

When providing your reference please show it in the format Bingo/reference, for example Bingo/12345678 - this reference is only an example and should not be used to make a payment.

You may face a civil penalty if you fail to pay duty or assessments of duty.

Read more about civil penalties (Notice 209: Civil Penalties Fixed, geared and daily)

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Paying Bingo Duty by post

HMRC recommends that you make your Bingo Duty payments electronically using one of the methods described elsewhere in this guide. Electronic payments are generally more efficient and secure, provided you give HMRC an accurate reference number.

However if paying by post please:

  • make your cheque payable to 'HM Revenue & Customs only' followed by your Bingo Duty reference number and send it with your return using the pre-addressed envelope sent by HMRC or to the address below
  • do not fold the payslip or cheque and do not fasten them with paper clips or staples or in any other manner

If you are sending a payment to HMRC and do not have a pre-addressed HMRC envelope please send your payment to:

HMRC Cumbernauld Accounting Team
St Mungo's Road
Cumbernauld
Glasgow
G70 5WY

To allow for possible postal delays (for which HMRC is not responsible) please allow at least three working days for the payment to reach them.

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Paying Bingo Duty with euros

You can pay your Bingo Duty in euros using the Bacs Direct Credit or CHAPS payment methods, including any arrears. Repayments of tax due to you from HMRC will continue to be made in sterling. You should check with the bank how long they take to make a payment.

Exchange rate to be used for payments

The payment figure, shown in sterling on your Bingo Duty return will need to be converted into euros. HMRC recommends that you use the UK market selling rate for the day that you are making the payment. You can get this information from the Financial Times or by calling the HMRC Euro Helpline on Tel 01702 366349

The risk associated with the exchange rate fluctuations will be your responsibility as the decision is yours as to whether you pay in euros or sterling. HMRC will continue to maintain its accounts in sterling and you will be credited with the actual sterling value HMRC receives after conversion by their bankers. The cost incurred by HMRC in converting euro payment into sterling will be met by HMRC. To enable them to update your account fax the following information to the HMRC Euro Helpline on Fax 01702 366378:

  • description of tax being paid - Bingo Duty
  • your Bingo Duty reference number
  • the period the payment relates to the sterling liability of the payment

HMRC bank account details

You will need to provide HMRC bank account details to your bank or building society.

Please take care if you need to enter HMRC's bank account details. If you make a mistake with the sort code or account number there may be a delay before your record is credited or your payment may not be received at all.

Currency Account name International Bank Account Number (IBAN) SWIFT Bank Identifier Code (BIC)
euro HMRC Import & Excise Duties euro GB03CITI18500812000806 CITIGB2L

Note: Where an IBAN is shown you must give this number as well as the SWIFT BIC.

If your bank asks for the address of the bank to which payment is being made please use

Citi
Citgroup Centre
Canada Square
Canary Wharf
London
E14 5LB

Your Bingo Duty reference number

When making a Bingo Duty payment you will need your reference number. This is shown on your Bingo Duty return. The reference is made up of eight or nine digits, for example 12345678.

When providing your reference please show it in the format Bingo/reference, for example Bingo/12345678 - this reference is only an example and should not be used to make a payment.

You may face a civil penalty if you fail to pay duty or assessments of duty.

Read more about civil penalties (Notice 209: Civil Penalties Fixed, geared and daily)

Your Bingo Duty reference number

When making a Bingo Duty payment you will need your reference number. This is shown on your Bingo Duty return. It is important that you show the reference number with no gaps between the characters as this could lead to delays in updating your records.

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No Bingo Duty payment due

You must let HMRC know if you have no Bingo Duty payment due by completing your return showing a 'nil' payment due.

If you are a seasonal trader and your normal trading practice is to close temporarily for specific months of the year, for example over the winter period, you can avoid completing nil monthly returns for the 'closed season' months by advising HMRC of the relevant dates using the contact details below.

HMRC Cumbernauld Accounting Team
St Mungo's Road
Cumbernauld
Glasgow
G70 5WY

Tel 0845 010 9000 (open between 8.00 am and 8.00 pm, Monday to Friday excluding bank holidays).

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Bingo Duty correspondence or receipt requests

In order to minimise costs to all taxpayers HMRC does not automatically issue receipts for payments. If you have made your payment electronically using one of the methods described elsewhere in this guide you can confirm from your own bank or building society statement that payment has cleared your account.

However, if you are paying HMRC by post and you need to ask for a receipt, include a separate letter with your payment. HMRC cannot identify any instructions written on payslips as they are processed automatically.

If you wish to tell HMRC about a change (such as a new address) you will need to include a separate letter with your payment if paying by post or write to them separately if you have made your payment electronically, at the address below.

HMRC Cumbernauld Accounting Team
St Mungo's Road
Cumbernauld
Glasgow
G70 5WY

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Information about the Faster Payments Service

HMRC is currently unable to receive or make payments using the Faster Payments Service (FPS), which is offered by some banks; however it will continue to review the situation. In the meantime HMRC offers a range of fast and cost effective electronic payment methods including Direct Debit, payment by debit and credit card over the internet, and direct credit via customers' own internet and telephone banking facilities.

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More useful links

Find out more about Bingo Duty

Find out what you can do if you have problems making a payment to HMRC

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