Measure
Businesses liable to gaming duty will be required to complete returns on a six monthly basis and will no longer be required to make payments on account part way through their accounting periods.
This measure also allows businesses to carry forward losses from one accounting period to be offset against future gaming duty liabilities.
The bands to determine payment of gaming duty will be frozen from April 2019 whilst the changes to gaming duty accounting periods are implemented.
UK gaming and casino operators.
1 October 2019.
We would expect this measure to bring the administration of gaming duty more into line with other gambling duties.