# The General Betting Duty Regulations 2001, Regulation 5: Returns


(1) For the purpose of accounting for duty every bookmaker must furnish the Commissioners with a return by the fifteenth day following the end of the accounting period to which it relates.
(2) A return must be furnished—
(a) in a form specified in a notice published by the Commissioners and not withdrawn by a further notice, or
(b) in such form to the like effect as the Commissioners may approve.
(3) A return must be furnished—
(a) at the address specified on the form, or
(b) by such means as the Commissioners may approve.
(4) Subject to paragraph (5) below, an on-course bookmaker is not required to furnish returns.
(5) An on-course bookmaker who accepts an off-course bet in an accounting period must furnish a return for that accounting period and, subject to paragraph (6) below, for every subsequent accounting period.
(6) An on-course bookmaker who has accepted off-course bets is not required to furnish a return for an accounting period if—
(a) he did not accept an off-course bet in that accounting period,
(b) when furnishing his return in relation to an earlier accounting period he notified the Commissioners that he does not intend to accept off-course bets, and
(c) since he so notified the Commissioners he has not accepted an off-course bet.

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Source: https://www.legislation.gov.uk/uksi/2001/3088/regulation/5 (the official version)
Page: https://openlegislation.uk/general-betting-duty-regulations-2001/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.