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As a remote gaming provider, you may need to pay tax on freeplays you offer customers for accounting periods beginning after 31 July 2017.

Freeplays

You鈥檒l need to include freeplays in your Remote Gaming Duty calculation. Freeplays are any offers to gamble at a reduced or zero cost used by your customers. They鈥檒l include:

• free games
• introductory bonuses
• matched deposit

You鈥檒l need to pay tax on a customer鈥檚 first use of any freeplays you offer.

If you require your customers to gamble a minimum value, or number of times, before they can withdraw winnings, you鈥檒l only include the value of the initial stake in your tax calculation. You won鈥檛 need to include:

• required play-throughs from freeplays
• winnings that can鈥檛 be withdrawn
• winnings that can only be re-wagered

If the game is completely free for everyone to enter, you won鈥檛 have to pay Remote Gaming Duty on those stakes.

Where you offer a game that customers can only win a freeplay, you won鈥檛 be taxed when that freeplay is used by the customer but their initial stake will be taxed.

Calculate the tax on freeplays

The value of freeplays will count for Remote Gaming Duty as stakes on their first use. Add these freeplay stakes to your cash stakes.

You can deduct winnings from freeplays when they鈥檙e actually paid out or made available to your customers to withdraw. Add these winnings to other winnings you pay out.

However, you can鈥檛 deduct any winnings from:

• freeplays that have to be re-wagered
• freeplays that can鈥檛 be freely withdrawn by the customer
• games that were completely free for everyone to enter

To work out the tax that needs to be paid on winning freeplays in each accounting period:

1. Add up the total value that鈥檚 been staked.
2. Add up the total amount that can be withdrawn as winnings.
3. Deduct the winnings from the value of stakes.

This is the amount that you need to pay tax on.

Pay the tax you owe

Find out how to pay the tax you owe for Remote Gaming Duty.