Bingo Duty

Foreword

This notice cancels and replaces Notice 457 (July 2004 ). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

The law covering record keeping requirements is in Regulation 6 of the Revenue Traders (Accounts and Records) Regulations 1992. A part of this notice has the force of law under these regulations. It is contained in boxes, as in the example below.

The following rule has the force of law

Further help and advice

If you need general advice or more copies of HM Revenue & Customs notices, please phone the Helpline on 0845 010 9000. You can call between 8.00 am and 8.00 pm, Monday to Friday.

If you have hearing difficulties, please phone the Textphone service on 0845 000 0200.

If you would like to speak to someone in Welsh, please phone 0845 010 0300, between 8.00 am and 6.00 pm, Monday to Friday.

All calls are charged at the local rate within the UK. Charges may differ for mobile phones.

Other documents on this or related subjects

Form EX250 Application for registration as a bingo promoter

Factsheet HMRC1 HM Revenue and Customs decisions - what to do if you disagree

Notice 701/27 Bingo

Notice 212 Statutory interest and repayment of overpaid excise

Notice 700 The VAT Guide

Notice 209 Civil penalties: fixed, geared and daily

1. Introduction and basic information

1.1 What is this notice about?

It tells you:

• the rate of bingo duty,
• whether you have to pay bingo duty and what exemptions apply,
• how to calculate and pay duty,
• what records and accounts you must keep, and
• our legal powers.

1.2 What are the recent changes?

This notice has been completely re-written, to reflect the significant changes in bingo duty as follows:

• Update 1 (September 2007)
• exemptions for small scale amusements provided commercially (see below)
• Gambling Act 2005 which fully became law on 1st September 2007 (paragraph 1.6)
• Finance Act 2009
  From 27 April 2009 - removal of VAT on participation fees - (see paragraph 4.1)
  From 1 June 2009 - increase in the money prize limit for bingo duty exemption for small scale amusements provided commercially to £70 (paragraph 2.2.5).
• Overlap with the social regulatory law (paragraph 1.7)
• Function and location of the National Registration Unit (paragraph 3.1)
• Relocation of the Accounting Centre (paragraph 8.5)
• Bank account details for electronic payments (paragraph 8.9)
• Finance Bill 2010 - bingo duty rate reduced to 20% from 29 March 2010 (paragraph 1.5)
• New penalties framework from 1 April 2010 (paragraphs 3.4, 8.10 and 8.11)
• Review and appeals procedures introduced from 1 April 2009 (section 12)

1.3 Who should read this?

This notice is aimed at bingo promoters and anyone else involved in providing facilities for the playing of bingo.

1.4 What is bingo duty?

It is duty calculated on a bingo promoter’s profits at the end of each accounting period. This is the difference between bingo receipts and any expenditure on bingo winnings. It is chargeable on most bingo games (or any version of the game whatever it is called) when played in the UK and its territorial sea, unless the games are eligible for exemption.

1.5 What is the rate of bingo duty?

In the Budget 2010, bingo duty was reduced from 22% to 20% from 29 March 2010. You can check the current duty rate on the HMRC website or the Excise and Customs Helpline, phone 0845 010 9000.

1.6 The Gambling Act 2005

It currently contains separate requirements for both bingo operating and premises licences. If you have any queries about this law or your licences, please contact the:

• Gambling Commission, or
• Department of Culture, Media and Sport.

The Bingo Association is the principal trade association for bingo operators and they are also happy to answer any queries. You can contact them on their website.

1.7 Overlap with social regulatory law

It is the bingo duty legislation which determines the duty treatment. All the gambling duties are self assessed taxes and a taxpayer is obliged to calculate, notify, and pay any duty due. If a taxpayer has queries about their bingo duty they should refer to guidance issued by us. We will answer individual queries from taxpayers. If we give a ruling, then in some circumstances a taxpayer is entitled to rely on that ruling even if it is later shown to be wrong. However, a taxpayer is not entitled to rely on an opinion, or any guidance written by the social regulator, even if the opinion relates to an identical piece of legislation

2. How to decide if you are liable to pay duty

2.1 What bingo is liable to duty?

All bingo in the United Kingdom is liable to duty unless one of the exemptions in paragraph 2.2 below applies.

2.2 What bingo is exempt from duty?

If the bingo you operate comes within any of the descriptions in paragraphs 2.2.1 to 2.2.6 below, no duty is payable.

2.2.1 Domestic bingo

Bingo played in a private home or on a domestic occasion.

2.2.2 Small-scale bingo

Bingo promoted by any non-licensed club, institution, organisation or association of persons, providing those persons entitled to play bingo are a:

• member of a group or organisation,
• guest of a member of a group or organisation, or
• guest of a group or organisation.

2.2.3 Other small scale bingo

Bingo promoted by any other non-licensed club, institution, organisation or association of persons where the conditions of paragraph 2.2.2 above do not apply, provided:

on any one day

• winnings do not exceed £500, or
• stakes do not exceed an aggregate of £500,

or within an accounting period:

• winnings do not exceed £7,500, or
• stakes do not exceed an aggregate of £7,500.

This is further explained at paragraph 2.3.

2.2.4 Non-profit making bingo

This exemption applies to bingo played under certain provisions in the Betting and Gaming Duties Act 1981 or, in the case of Northern Ireland, the Betting, Gaming Lotteries and Amusements (Northern Ireland) Order 1985.

This means that if you are the promoter, you cannot charge a player a fee to play a game of bingo, either directly or by a levy on stakes or winnings. It does not matter whether the charge or levy is compulsory, customary or voluntary.

The definition of a ‘charge’ includes an admission fee, but does not include any payment that is:

• the whole or any part of a subscription to a club,
• an entrance subscription for membership to a club, or
• any stakes.

The definition of ‘club’ only covers those constituted and conducted for the benefit of its members. It does not cover any situation where the club or membership is temporary.

2.2.5 Small-scale amusements provided commercially

Bingo played at:

aa family entertainment centre under section 238 of the Gambling Act 2005, or premises where a pleasure permit under Article 157 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985, has been granted and is in force,

apremises where both an Amusement Machine Licence and an adult gaming centre premises licence issued under Part 8, section 150(1)(c) of the Gambling Act 2005 is in force, or

aa pleasure fair, consisting wholly or mainly of amusements provided by travelling showmen, is held on any day of a year on premises which have not been used to hold such a fair for more than 27 days in that year.

The conditions are that:

• the amount paid by any person for a card for any one game does not exceed £1,
• the total amount taken as payment by players for their cards for any one game does not exceed £500,
• no money prize exceeding £70 is offered or distributed
• the winning of, or buying a chance to win a prize does not give a person any further opportunity to win money in any other game or lottery, and
• in the case of a pleasure fair as described above, the opportunity to play bingo is not the only, or main reason why people attend the fair.

2.3 How do I work out if my small-scale bingo is liable to duty?

You should keep daily records of:

• stakes and participation fees, and
• prizes won.

If the total payments for stakes and participation fees, or the total prizes paid out exceed:

• £500 on any one day, or
• £7,500 during an accounting period.

bingo duty is due on the bingo promotion profits for that accounting period and the next 2 accounting periods. This applies even if the totals do not again exceed £500 or £7,500 in any of those periods.

If you exceed these limits you must follow the procedures in section 3.

3. When to register

3.1 Do I have to register with you before promoting bingo?

Yes. If you propose to run a commercially operated bingo club, you must give the National Registration Unit (NRU) at least 14 days notice before you intend to promote the bingo.

If you promote small-scale bingo you must tell the NRU within 5 days of the date you exceed the small-scale exemption limits of £500 on any one day, or £7,500 within an accounting period. Remember that these limits refer to total stakes paid by players or total prizes won by them (see paragraph 2.3).

To register, you must complete form EX250 Application for registration as a bingo promoter, which you can download from our the HMRC website or phone the Excise and Customs Helpline on 0845 010 9000. You must return this completed form to the NRU within the time limits given above at the following address:

National Registration Unit
HM Revenue & Customs
Portcullis House
21 India Street
Glasgow
G2 4PZ

When the NRU has processed your registration, they will give you a reference number, which you should quote whenever you contact us about bingo duty.

3.2 What trading changes must I tell you about?

It is important that you advise the NRU within the 7-day limit of any changes so that they can send your bingo duty returns to the correct address or stop sending you returns, where appropriate.

3.3 Will I have to pay security?

We do not normally ask for security for duty. We may however, ask for security where we believe there is a risk to the revenue.

We will tell you if we want security and how you can provide it.

3.4 What happens if I ‘Fail to Notify’?

You could be charged a penalty if you fail to notify HMRC about your bingo business or any changes to that business at the right time.

This new penalty regime applies when the obligation to notify arises on or after 1 April 2010.

For further information on the failure to notify penalty please see the HMRC website.

4. What are bingo receipts

4.1 How do I work out my bingo receipts?

Your bingo receipts include all payments due or paid to you, which allow players (or give them an opportunity) to play a game of bingo promoted by you in an accounting period. It does not matter whether the amount falls due to you or to another person.

‘Payments’ include the:

• participation fees, and
• stakes from Main Stage Bingo, Combined and Prize Bingo.

You should not include any payments within the bingo receipts calculation, that do not relate to playing of bingo, such as admission fees, membership fees or catering charges,

4.2 What happens if I make a single charge covering more than playing bingo?

If you make a single charge that allows a player to more than playing bingo, you must divide the separate amounts as follows:

For example:

You only treat £6 in the above example as a receipt. Do not include the balance of £4 within your receipts calculation, since admission fees and catering costs do not refer to playing bingo.

Although there is no set method in allocating these costs, we expect you to use your usual charges for items such as admission fees. Where you give a customer a voucher or ticket for a meal or a drink, you should use the face value shown on that voucher.

You must keep details of how you have divided these single charges. We may ask you to provide proof to support your duty calculations, where we believe that the method you have used does not show all receipts that properly refer to playing bingo.

4.3 What are the VAT charges on other receipts?

Admission fees, membership fees and catering services continue to be liable to VAT. You can find out about Bingo and VAT in Notice 701/27 Bingo. You can download a copy of this notice from the HMRC website or phone the Excise and Customs Helpline on 0845 010 9000.

4.4 How do I account for discounts?

If you offer a discount for multiple purchases (for example: 1 card for £1 or six cards for £5), then it is the discounted amount (£5) that you include in your bingo receipts.

4.5 How do I treat ‘National Game' levy fees?

If you pay a levy fee to the National Game based on your participation fee takings, you must not use this amount to reduce your bingo receipts calculation.

5. Bingo winnings

5.1 What are my bingo winnings?

These include all expenditure on prizes won by players within the accounting period. ‘Prizes’ covers both monetary and non-monetary prizes.

5.2 What can I include in my bingo winnings?

5.3 What items cannot be included in my bingo winnings?

5.4 What is a ‘connected person’?

The definition of ‘connection’ is very wide but some examples of the circumstances in which people are ‘connected’ are set out below (see legal link in section 13):

6. What are bingo promotion profits

6.1 How do I work out my bingo promotion profits?

For each accounting period, add together all relevant receipts from players (see section 4), and all expenditure on prizes won by players (see section 5). Deduct the winnings total from the receipts total to arrive at the bingo promotion profits for that period.

For example:

6.2 How do I account for combined bingo games?

There are special rules that apply to combined bingo (see definition in Glossary).

If you promote combined bingo, you must include any payments you receive from players in your club participating in the game, as your bingo receipts. You must also include in your bingo winnings, any monies you pass onto another promoter as your share of the prize pool. The second promoter must not include any payments he receives from you or other promoters, within his own receipts or winnings totals.

For example: Four promoters provide a game of combined bingo.

In the example above, if you are Promoter 1 and the winner is playing at your club, you will pay that winner £126. Do not include the full £126 in your bingo winnings. Only account for £30 received from players in your club as a bingo receipt. Your winnings figure will be the £25 you contribute to the player’s pool from your receipts. All other promoters will use their own receipts and payments to the prize pool when calculating their own duty liability at the end of the accounting period.

7. What is an accounting period

7.1 What is the standard accounting period?

It is a period of 4 or 5 weeks, ending on the last Sunday of each calendar month.

For example:

7.2 Can I have non-standard accounting periods?

Yes. There is scope for non-standard periods of between 27 and 35 days. These must cover 12 consecutive periods in a year totalling no more than 53 weeks. Each period does not need to be the same length.

If you wish to adopt non-standard accounting periods you must write to the Cumbernauld Accounting Team at least 28 days before the first period starts, confirming the date when:

• each period starts, and
• the 12th period ends.

Your notification may only cover a 12-month period.

If you wish to continue to use non-standard accounting periods, you must provide fresh a notification at least 28 days before the next 12-month period starts.

8. How to calculate and pay duty

8.1 How do I work out how much duty to pay?

You work out the amount of duty due in each accounting period by:

• adding together all your business receipts (see section 4),
• deduct all expenditure on winnings paid out to players (see section 5), then
• calculate 20% duty (from 29 March 2010) on the balance, which is your business promotion profits (see section 6).

You must pay this amount to us on your monthly duty return.

8.2 What if my winnings exceed my receipts for an accounting period?

As the bingo promoter, if your bingo promotion makes a loss (which means your total winnings exceeds your total receipts for that accounting period), no duty will be due for the period in which the loss occurs.

8.3 Can I carry over losses to the next accounting period?

Yes. You can do this by adding any loss from the previous period to your total bingo winnings figure in your current accounting period. You must show the loss in the appropriate box on the bingo return form BD 510 This carry-over procedure can continue into the following accounting periods until your bingo promotion makes a profit.

For example:

NOTE: There is no scope for repayments of duty, or credits due to a negative bingo promotion profit.

8.4 Who is responsible for paying the duty?

If you are a bingo promoter (see definition in Glossary at section 13), you are liable to pay any bingo duty due on your bingo promotion profits.

8.5 Who supplies my returns?

Due to closure of the Greenock Accounting Centre, all accounting functions for bingo duty are now handled by the Cumbernauld Accounting Team (CAT). They will issue a return form BD510 to you about two weeks before the end of each accounting period. If you lose, or do not receive your monthly return, phone the Excise and Customs Helpline on 0845 010 9000 so that they can arrange issue of a replacement form. Remember, only the person named on the form can use it.

8.6 How do I fill in my return?

You must:

• make sure that you only use the return for the stated accounting period,
• read the notes on the reverse of the form,
• make all entries in ink, and
• read and sign the declaration.

For example:

For duty over-declarations made on previous returns, you will need to follow the directions at paragraph 8.8 below.

8.7 What if I have under-declared duty on a return?

If you have made an error on a previous return, which means you did not pay us enough duty, you should make an adjustment in box 7 on your next return. Make sure you keep sufficient documentation to give a satisfactory audit trail, in case we ask you to explain the adjustment.

DO NOT include in box 7 any under-declarations that we have notified to you on form EX601, for example, following a visit by one of our officers.

8.8 What if I have over-declared duty on a return?

If you have made an error on a previous return, which means you paid us too much duty, you will need to make a claim in writing to the Cumbernauld Accounting Team (see address at paragraph 8.9 below). For example, this could happen if you do not include a loss from an earlier period. See Notice 212 Statutory interest and repayment of overpaid excise, for further information.

8.9 How do I pay any duty due?

We accept payment by a range of methods but recommend that you use one of the following options:

• BACS Direct credit Internet/Telephone banking or CHAPS - you will need to supply your bank or building with the following details:
  - Sort Code: 08-32-00
  - Account number: 12000911
  - Account name: HMRC GACA
  - Payment amount
  - Your bingo reference number (make sure you include the prefix ‘Bingo’)

(NOTE: Your reference number is made up of eight or nine digits which you should find at the top of your duty return. 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)

Whatever payment method you use, you must make sure you have sufficient funds in your account to satisfy the payment.

Note: if you ever make payment without a return or remittance document, please make sure that you endorse it with your trader reference number for bingo duty purposes and the reason for the payment.

8.10 When and where do I have to send my return and payment?

Your completed return, with full payment of duty, must reach the Cumbernauld Accounting Team (CAT) no later than the ‘due date’ shown on the return. This will be the 15th day following the end of the accounting period to which the return relates. Where the 15th day is not a business day (that is, a Saturday, Sunday or Public Holiday), your return and payment must reach CAT by the last business day before the 15th day.

Important note: You may be liable to a penalty if you do not send your completed return and payment by the 'due date'.

You must send your return to CAT at the address shown above (paragraph 8.9) using the pre-addressed envelope provided.

If you have not promoted bingo during an accounting period, you must send us a NIL return for that period, but see special conditions for seasonal traders at paragraph 8.10.1 below.

8.10.1 Seasonal traders

Is your normal trading practice to close temporarily for specific months each year, for example over the winter period? If so, and you wish to avoid completing NIL returns for those ‘closed season’ months, you will need to advise CAT in advance of the relevant dates (see paragraph 3.2).

8.11 What happens if I have made a mistake on a return?

You could be charged a penalty if don’t take reasonable care with your tax affairs.

We can charge a penalty if your return or other tax document is inaccurate and as a result you don’t pay enough duty, or if you don’t tell us that a duty assessment we have sent to you is too low.

This new penalty regime applies to return periods commencing on or after 1 April 2009 where the return is due on or after 1 April 2010.

For further information on the inaccuracy penalty please see the HMRC website.

8.12 How can I avoid a penalty?

You can avoid a financial penalty by checking that you have given complete and accurate information in your return.

If you are aware you have made a mistake on your return, please tell us as soon as possible. We will be able to reduce the penalty, in many cases to zero.

You have the right to appeal if we impose such a penalty (see section 12).

For further information on penalties please see the HMRC website.

For further information on appeals please see the HMRC website.

9. Keeping records and accounts

9.1 Do I have a legal responsibility to keep records?

Yes. If you promote bingo that is chargeable with bingo duty, you must keep the accounts and records necessary to:

• work out the bingo promotion profits, and
• allow us to check the duty due.

The requirements described in this section apply specifically for bingo duty purposes. There are separate record-keeping rules that apply for VAT purposes. You can find out more about these in Notices 700 The VAT Guide and 701/27 Bingo. If your VAT records contain information that we also require for bingo duty purposes, then provided they are cross-referenced and the audit trail is easy to follow, we would not expect you to duplicate your records.

9.2 How long must I keep my records?

You must keep all books and records relating to your bingo promotion business for at least three years, starting on the day this obligation arises. This rule applies for bingo duty purposes only. You may however have to keep your records for longer periods for other reasons, such as direct taxation, or social law purposes.

9.3 Where do I have to keep my records?

You will need to keep records that relate to, or are used to compile your bingo promotion profits account including the duty account, at your principal place of business. Records of daily takings, card stocks, etc may be kept at the branch/bingo hall to which they relate. We may agree other arrangements with you.

9.4 Do you have the right to see my records and accounts?

Yes, we have the legal right to see and take copies of any records, accounts or other documents relating to the business. You must keep your records in a readily accessible format and manner and must produce them to our officer when asked.

9.5 What law covers the record keeping requirements?

Regulation 6 of the Revenue Traders (Accounts and Records) Regulations 1992 gives us the power to include in a notice the records you must keep. The boxed paragraphs within paragraph 9.6 below list these records, which have the force of law.

9.6 What records must I keep?

You must maintain the records listed in the boxed paragraphs below. You must complete these records as soon as possible after, the relevant event. For example, you must record your daily totals by the close of business for that day, or as soon as the information is first known to you.

The following rules have the force of law

9.7 Do I have to keep records if I am exempt from bingo duty?

If the bingo you are promoting is exempt, as shown in paragraph 2.2, you do not need to keep specific records of your bingo activities. We may, if necessary, inspect any of your own records (see paragraph 9.4) to check whether you are liable for duty on the bingo played.

9.8 What records must I keep if my liability for duty changes?

If you are continually liable for duty, you must keep the records described in paragraph 9.6. If you are only liable for duty from time to time, you are only required to keep the specified records during the time that you are liable. You must keep the records described in paragraph 9.6 above, from the day, or the start of the accounting period that you are liable.

9.9 How should I number my bingo cards?

Each bingo card, whether single or in a book, must bear a consecutive number. You must issue cards to players in numerical order.

Where there is more than one point of sale, you must allocate a different series of bingo cards to each point of sale and sell them in numerical order.

9.10 Can I destroy unused bingo cards?

Yes, providing you keep a record that provides an adequate audit trail. You can also give unwanted cards to charities, hospitals, etc. again providing you keep full details in your records for our officers to check, as appropriate.

10. Other conditions and special cases

10.1 Do commercial clubs need to be licensed or registered with anyone else before promoting bingo?

Yes. In Great Britain, commercially operated bingo clubs must hold a bingo operating licence under The Gambling Act 2005. In Northern Ireland, promoters must hold a licence under Chapter II of Part III of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985. You can get more details from the Gambling Commission or your local licensing authority.

10.2 What charges can commercial clubs make to players?

The amounts you may charge and the conditions that apply to licensed bingo clubs in Great Britain are governed by regulations made by the Department for Culture, Media and Sport. In Northern Ireland the regulations are made by the Department of Health and Social Services. You can get more details from your local licensing authority, the Gambling Commission (paragraph 1.6) or the Department of Health and Social Services in Northern Ireland.

10.3 Must I notify HM Revenue & Customs of my application for a social law licence?

Yes, you must send a copy of your application for a social law licence to the National Registration Unit (see paragraph 3.1).

11. Legal powers

11.1 What legal powers do HM Revenue & Customs have?

Our officers have a responsibility both to the Exchequer and to compliant taxpayers, to make sure that the duty is accounted for correctly. We will do this by occasional visits to your premises to look at your records, accounting systems and business, or by contacting you for additional information. One of our officers will normally make an appointment to visit you, although we may also make unannounced visits to make sure that you are complying with the duty requirements.

There are also a number of provisions in law that are designed to enable us to assure the duty effectively. These include the power to:

• issue an assessment where duty has been under-declared or a return has not been submitted,
• require security for any duty that is, or may become, due to protect the revenue,
• cancel your registration for bingo if you fail to provide any security required,
• enter any premises where bingo is played, or where our officer has reasonable cause to suspect that bingo has been or is about to be played,
• remain on those premises while our officer has reasonable cause to suspect that the premises may be used for playing bingo,
• require any person concerned with the management of the premises or any promoter of bingo to provide information about the bingo,
• require any person who appears to be, or has been playing bingo to provide information about the bingo and to produce any bingo card or other document used in the playing of the game,
• inspect records that we have directed you to keep and any other books, records, accounts or other documents which relate or appear to relate to the business, including business bank accounts and annual accounts, and
• take copies of any books, records, accounts or other documents relating to the bingo duty and to require you to furnish such information and assistance as our officer may require.

11.2 What provisions may attract penalties?

We may apply civil penalties, under section 9 of the Finance Act 1994, in a range of circumstances. These include failure to notify, render returns, or pay the duty due, which can involve heavy fines. Notice 209 Civil penalties: fixed, geared and daily gives more information on this subject.

For serious offences such as:

• fraudulent evasion of duty
• promoting bingo (or being knowingly involved in the promotion of bingo) which is, or may be, chargeable with bingo duty without being registered with us,
• making false declarations or returns, and
• obstructing our officers,

you may be liable to severe penalties, including imprisonment.

It is therefore important that you phone the Excise and Customs Helpline on 0845 010 9000 if there is anything you are not sure of.

11.3 What if I fail to pay the duty that is due?

If you fail to pay any bingo duty due, whether in full or in part, we may order civil proceedings for recovery of the debt.

In serious cases, we may ask the Gambling Commission to review your operating or premises licences.

12. Reviews and appeals

12.1 Can I appeal against decisions made by HM Revenue & Customs?

Yes, you have the right to ask us for a review, or appeal directly to an independent tax tribunal, on certain decisions we make about your business. Some of these include:

• a person’s liability to an assessed amount of duty,
• a person’s liability to pay an assessed amount of duty,
• the issue of civil penalties.

If you do not agree with a decision, you can:

• ask for it to be reviewed by an HMRC officer not previously involved in the matter, or
• appeal to an independent tribunal

If you choose to have a decision reviewed you can still appeal to the tribunal after the review has finished.

12.2 Is there a time limit to ask for a review or an appeal?

Yes. If you want us to review a decision, you must write to the person who issued the decision letter within 30 days from the date of that letter. We will complete our review within 45 days, unless we agree another time with you. We will not take any action to collect the disputed tax while the review is being carried out.

If you want to appeal to the tribunal you should send them your appeal within 30 days of the date of the decision letter.

12.3 What must I include in my appeal letter?

Your written request should set out clearly the full details of your case, the reasons why you disagree with us and provide any supporting documentation. You should also state what result you expect from our review.

12.4 Where can I get more information?

You can find further information about appeals and reviews on the HMRC website or download a copy of our Factsheet HMRC1: HM Revenue and Customs decisions - what to do if you disagree by using the links provided or phone the Excise and Customs Helpline on 0845 010 9000.

If you want to find out more about the Tribunals Service, visit their website or you can phone them on 0845 223 8080.

13. Glossary

How we use your information

HM Revenue & Customs is a Data Controller under the Data Protection Act 1998. We hold information for the purposes specified in our notification to the Information Commissioner, including the assessment and collection of tax and duties, the payment of benefits and the prevention and detection of crime, and may use this information for any of them.

We may get information about you from others, or we may give information to them. If we do, it will only be as the law permits to:

• check the accuracy of information
• prevent or detect crime
• protect public funds.

We may check information we receive about you with what is already in our records. This can include information provided by you, as well as by others, such as other government departments or agencies and overseas tax and customs authorities. We will not give information to anyone outside HM Revenue & Customs unless the law permits us to do so. For more information go to www.hmrc.gov.uk and look for Data Protection Act within the Search facility.

Do you have any comments or suggestions?

If you have any comments or suggestions to make about this notice, please write to:

Gambling Duties Team
Excise, Customs, Stamps and Money
HM Revenue & Customs
3W, Ralli Quays
3 Stanley Street
Salford
M60 9LA

Complaints

If you are unhappy with the way we have handled your affairs (because of delays or mistakes, for example) please tell the person or office you have been dealing with. If they are unable to sort things out, ask for your case to be referred to the complaints team.

For more information about our complaints procedures, go to www.hmrc.gov.uk and under ‘quick links’ select ‘Complaints’.

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