Operators should be fully aware of the costs involved in setting up and running an e-Gaming operation, through the development of a thorough business plan. Under the Finance Act , you can appeal against our decision see section 10 for full details. Restrictions Typical standard licence conditions are found at www. Alternatively you can submit your return in the post to:. A sub-licence is a reduced fee licence for operators who are prepared to enter into a contract with a technology provider that holds a full OGRA licence.
e-Gaming Development Team
Isle of Man companies are subject to tax on their worldwide income. Gambling duty is charged as a percentage of gross gaming yield or retained profit on online gambling, pool betting and betting. It is not charged on gambling on gaming machines, which are subject to machine games duty see below, Machine games duty. Gross gaming yield means the total amount of all bets or stakes made, and the price of all chances sold, less the value of all winnings and prizes due, in the course of gambling.
Gambling duty is generally charged on the gross gaming yield basis. The exceptions to this general rule are the following forms of gambling which are charged on retained profit basis:. Poker or other games where individual players play against one another using systems or facilities provided by the operator.
Sponsored pool betting and pari-mutuel betting which employs the use of a totalisator, or any form of pool betting. This is payable by any person or organisation that operates machine games. In general machine games are fixed odds betting terminals, slot machines and quiz machines, where the prize can be bigger than the stake. The operator of the machine is required to register with Customs and Excise and account for the duty.
It is an offence for a person to issue or cause to be issued any advertisement which section 7, Gaming Betting and Lotteries Act Invites the public to apply for information about facilities for subscribing any money or monies worth.
This wide-ranging prohibition on the advertising of gaming is subject to an equally wide set of exemptions the key ones of which are as follows:. The advertising is controlled and subject to specific casino advertising regulations. Operators of online gambling sites must comply with the Online Gambling Advertising Regulations Advertising must be based on fact and is not allowed to be:.
The advertising of land-based bookmaking is also restricted and must comply with GSC guidelines. The GSC has power to direct an operator to stop an advertisement from being published or shown or to change the advert to comply with the regulations.
There has been little change in land based gambling laws, however proposed changes to the way casinos operate and are regulated have been published by the GSC. The main change for online gambling is the move towards allowing the use of virtual currency see Questions 12 and A copy of the consultation can be found at www.
The adoption of virtual currencies, such as Bitcoin, may have an effect see Question 12 and above, Online gambling. The Commission licenses and regulates land-based and online gambling activities in the Isle of Man. This website provides information about the Gambling Supervision Commission and other gambling resources in the Isle of Man, including a link to gaming legislation. MannBenham provides a comprehensive service for people in need of legal advice.
Whatever legal service you require we have a specialist advocate or lawyer who can assist. Legislative framework of gambling regulation. Mobile gambling and interactive gambling. The Gambling Supervision Commission. Isle of Man Government website gambling pages. What legislation applies to gambling? Betting including at racecourses Bookmaking.
Amusements with prizes AWP. Pool Betting Isle of Man Act National Lottery Act Gaming Amendment Act Online Gambling Regulation Act Gaming, Betting and Lotteries Amendment Act Gambling Amendment Act Gambling Supervision Act Casino Amendment Act Principles and rules for the conduct of online gambling.
Advertising of online gambling. Verifying the identity and age of participants. Online Gambling Duty Regulations Online Gambling Advertising Regulations Online Gambling Prescribed Descriptions Regulations Online Gambling Systems Verification No. Online Gambling Disaster Recovery No. Online Gambling Registration and Accounts Regulations Online Gambling Licence Fees Regulations Online Gambling Exclusions Regulations Online Gambling Exclusions Amendment Regulations Online Gambling Network Services Regulations What is the legal definition of gambling in your jurisdiction and what falls within this definition?
General definition The Gambling Supervision Act defines gambling as section 3: Gaming within the meaning of the Gaming, Betting and Lotteries Act see below. Making, negotiating and receiving bets and wagers. Organising, managing, promoting or participating in a lottery. Betting that is negotiated or received by means of telecommunication.
Lotteries in which any participants acquire a chance by means of telecommunication. The definition of online gambling is sufficiently wide to cover most forms of online gambling. Organising, managing or promoting gaming or a lottery. Operating a betting business. What are the regulatory or governmental bodies that are responsible for supervising gambling? Gambling Appeals Tribunal The Gambling Amendment Act introduced the Gambling Appeals Tribunal with powers to challenge decisions of the Commissioners relating to both land-based and online gambling.
What gambling products have been specifically identified by legislation, and what different requirements have been established for each? These include provisions relating to: Gambling on horse races shown on film or video. Playing on automatic machines. What is the licensing regime if any for land-based gambling? Be a person of integrity. Have adequate knowledge and financial means. Be the sole occupier of the casino. Show adequate security of tenure.
Intend to operate all the facilities and amenities. What are the limitations or requirements imposed on land-based gambling operators?
Land-based betting transactions with a minor. The incitement of betting transactions with a minor. Employing a minor in any betting operation. Betting in the street. Playing against the bank. Who can be appointed director of a casino regulation 6. Opening hours regulation Who can be employed regulation 17 1.
What is the licensing regime if any for online gambling? The following forms of gaming when conducted online require an OGRA licence: Online casino games for example, roulette, blackjack, slots. Peer to peer games for example, poker, bingo, backgammon, mah-jong.
Fantasy football or similar. Financial trading but not spread betting. Pari-mutuel and pool betting. Certain spot-the-ball style games. Gambling which is covered by a Betting Office licence. Gambling which is covered by a casino licence. Advertising and marketing of gambling services. IT provision and maintenance.
Web and software design. Is convicted of an offence under the GBLA or any other indictable offence. Fails to pay fees due. For any other reason, ceases to be eligible. What are the limitations or requirements imposed on online gambling operators? Prohibitions Operators must not allow minors or people in a prescribed country or territory to participate in online gambling section 2, Online Gambling Regulation Act OGRA.
Restrictions Typical standard licence conditions are found at www. They include clauses relating to: Transactions or play with other jurisdictions. Is there a distinction between the law applicable between B2B operations and B2C operations in online gambling? Any records that the Gambling Commission ask you to keep under their social legislation, will normally be sufficient for our purposes. You must continue to keep all accounts, records and other documents which you use to complete your returns.
You can find further information concerning the maintenance and production of accounts and records in Excise Notice The Revenue Traders Accounts and Records Regulations covers all general record keeping requirements for any revenue trader dealing in financial transactions that are liable to Excise Duty. Regulation 6 gives us the legal power to include in a notice any additional records you must keep.
The shaded paragraph below has the force of law. The person registered on the Gaming Duty register must preserve all records and accounts for a period of 4 years starting on the day this obligation arises. Start by counting the number of days from the start of the accounting period.
If your dutiable gaming began later than this, then start counting the number of days from when your dutiable gaming actually began. Your period will end with the last day in the quarter on which dutiable gaming took place. You can calculate it as follows:. A casino is owned by Company A. Company B elects not to change to a different accounting period end date.
Please see paragraphs 5. This payment on account from Company A will be slightly different to the final duty calculated when form GD95 Gaming Duty Return is submitted due 30 April of the following year.
The GD95 duty figure will reflect the change in the fraction applied to the gross gaming yield in each duty banding which will include the total number of days in the whole accounting period. Company B then has to calculate its payment on account of duty for December. This figure will be deducted from the calculations carried out on the 4-month period 1 December to 31 March to produce the final liability. Following on from the earlier example, Company A will recalculate its duty liability for the 2 months trading.
Please see paragraph 5. This represents 4 months trading in a 6-month accounting period. The next table shows how to work out the duty due for the 4-month period from December to March.
In each case, the duty bands have to be reduced by multiplying the number of days between the first and last days on which dutiable gaming took place, include both the first and last day.
You then need to divide this result by the number of actual days in the whole 6-month accounting period. See the example below. Gaming in Great Britain is also subject to social law, principally the Gambling Act Relevant materials include accounts, records or other documents, and equipment used on the premises in connection with such gaming.
Section B of Customs and Excise Management Act also gives officers power to reasonably require information and production of documents, which includes taking copies or extracts. 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 Gaming Duty they should refer to guidance issued by us. The review and appeals provisions are in sections 14 to 16 of the Finance Act and apply to Gaming Duty. They allow you to appeal against our decisions, such as:. If you prefer to have an independent tribunal hear your case, you must write directly to the Tribunals Service see paragraph If you want us to review a decision, you must write to the person who sent you the decision letter, within 30 days of the date of that letter.
You then have 30 days from the date of that letter to ask the Tribunal to hear your case. Your 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. You need to send your appeal to the Tribunals Service within 30 days of the date on the decision letter.
You can find further information about reviews and appeals in the factsheet HMRC1: HM Revenue and Customs decisions - what to do if you disagree.
You can also phone the Excise helpline. Your Charter explains what you can expect from us and what we expect from you. To help us improve GOV. It will take only 2 minutes to fill in. Skip to main content. Home Excise Notice About the duty 3. Registering and notification of premises 4.
Returns and duty payment 6. Calculating payment periods 9. Reviews and appeals Glossary of terms Comments or suggestions Your rights and obligations.
Foreword This notice cancels and replaces Notice January The following requirements have the force of law Completion of Gaming Duty returns Directions as to making returns under paragraph 10 2 of Schedule 1 to the Finance Act and Regulation 12 of the Gaming Duty Regulations The registered gaming provider must make a return to HMRC by the relevant due date.
The due date is no later than the last day of the calendar month following the end of the accounting period. The registered gaming provider must make a return on form GD94 for the payment on account of any Gaming Duty that is likely to be chargeable on any premises, at the end of the first 3 months of each accounting period. The registered gaming provider must make a return on form GD95, at the end of the 6-month accounting period. Where a return is made under direction 1.
In any other case the registered gaming provider must pay any Gaming Duty payable on the day following the end of the accounting period. The following rule has the force of law under Regulation 8 of the Revenue Traders Accounts and Records Regulations The person registered on the Gaming Duty register must preserve all records and accounts for a period of 4 years starting on the day this obligation arises.
Is this page useful? Yes this page is useful No this page is not useful Is there anything wrong with this page? Thank you for your feedback. What were you doing? Multiply each band of the gross gaming yield shown in the table on the return form GD94 by the number of days in Step 1. Count the number of days that your dutiable gaming covered, which must include the first and last day.