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Overview

If you鈥檙e a business based outside 迟丑别听UK听补苍诲听EU聽who has to pay General Betting Duty (GBD), Pool Betting Duty (PBD) or Remote Gaming Duty (RGD) and you鈥檙e not in a group, you鈥檒l need to appoint a representative in 迟丑别听UK.

You do not need to appoint a representative if you鈥檙e based in:

• 迟丑别听EU
• 迟丑别听UK
• Norway, the Faroes, Iceland, New Zealand or South Africa
• in a jurisdiction which has an agreement with 迟丑别听UK聽to enforce gambling tax debts on behalf of 迟丑别听UK 鈥� such agreements are in place with the following:
  • Gibraltar
  • the Isle of Man
  • the states of Guernsey including Alderney 鈥� if you are based in Jersey, you will still need to appoint a representative

If you need to appoint a representative, you鈥檒l be asked to nominate one during 迟丑别听online registration聽process. However, you may be able to start the approval process before starting your registration.

It鈥檚 a criminal offence if you do not provide security or appoint a representative when you鈥檙e required to do so. This could also lead to聽HMRC聽revoking your Remote Operating Licence.

Your options for a representative

You have two options:

• option 1 鈥� you can appoint a fiscal representative in the UK to be jointly and severally liable for the relevant duty

• option 2 鈥� you can appoint an administrative representative in 迟丑别听UK聽to interact with聽HMRC (but who does not have joint and several liability),聽HMRC聽will also need the business to provide a security and approve your representatives, whether they are fiscal or administrative

Approval of your representative

HMRC will only consider approving representatives who are bodies incorporated in the UK with at least 3 years of UK trading history, we take into account:

• any relevant, unspent criminal convictions of the directors of the nominated representative
• the UK tax compliance of the nominated representative
• the liquidity of the nominated representative 鈥� in the case of fiscal representatives you should expect聽HMRC聽to ask for a similar level of guarantee of payment as would be to provide a聽security

HMRC聽will contact your nominated representative and ask them to complete a 鈥楪ambling Tax 鈥� Representative Details鈥� form (GTRA1) . We will also ask your nominated representative for their current year financial statement.

If your nominated representative is approved we will issue you with a formal requirement to appoint them. This appointment must take place within 30 days of your registration being confirmed.

You and your representative must send a signed declaration to HMRC confirming that the appointment has been made.

Contact HMRC about your representative

You can only contact HMRC with queries about representatives by email: [email protected].

Your email should give the:

• name of the business
• relevant tax (GBD, PBD or RGD)
• name of a contact within the business and a telephone number for that contact

HMRC will contact you by telephone and will send any formal communications by post. For data protection reasons, we are limited in what we can receive/send by email.

If you have any other queries please phone the Excise enquiry helpline.

Reviews by HMRC

HMRC聽may review their approval of your appointed representative. For example, to consider either:

• to continue to approve your representative
• to look at whether the security provided needs to change