6 October 2014
With effect from 1 December 2014, the UK tax authority HMRC is to collect GBD, PBD and RGD (gambling duties) from non-resident providers. Currently these taxes are collected only from UK-based gambling operators. In future, the operator may be based anywhere in the world but HMRC will expect tax if the customer is ordinarily resident in the UK.
A gambling operator outside the UK may be able to register in its own right, if it is in the EU, a MARD country or a country where HMRC has reached a bilateral agreement on the recovery of debts outside the MARD provisions. Currently, there are such agreements with the Isle of Man and Gibraltar. An operator in any country can register if it can join a group with a UK-based operator.
If self-registration is not possible, a fiscal representative or an administrative representative with security will be required. FiscalReps is arranging to act in either capacity. Failure of an operator to appoint a representative will be a criminal offence and any gambling operators who need to do so should contact us as soon as possible.