Documents numbered between 100 and 199
Gaming machine duty guide IR180
(published July 2007)
About this guide
When an organisation operates gaming machines it must pay gaming machine duty (GMD) on the profits it takes from the machines. This guide explains how to calculate and pay this duty.
Adobe Acrobat PDF | 143kb | 24 pages
When to use this guide
All gaming machine operators must pay GMD. This includes:
- any society licensed to operate gaming machines under the Gambling Act 2003
- any person who operates a gaming machine, but is not licensed under the Gambling Act 2003.
What you will need
