# The Remote Gaming Duty Regulations 2007, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations complete the legislative framework for remote gaming duty.
Registration for remote gaming duty
A person may not provide facilities for remote gaming, in respect of which the duty may be chargeable, without being registered. Regulation 3 provides for timely applications to HM Revenue and Customs (HMRC) using a standard form. It requires those who are registered to notify HMRC about changes to their status. It provides for the de-registration of those who do not have to remain registered. HMRC may make the registration of foreign persons conditional on the provision of security for the duty and the appointment of a suitable duty representative. Regulation 4 provides a means for bodies corporate to be registered as a group.
Remote gaming duty returns and payments
Regulations 5 and 6 require those who are registered for the duty to make returns about each of their accounting periods to HMRC, as well as to pay HMRC the duty. The returns and payments must be made within the same, given time limits. The returns must be made on a standard form and to a particular HMRC address. The payments must be made to a particular HMRC address, to an HMRC-nominated bank account or as otherwise arranged with HMRC.
Impact
A full regulatory impact assessment of the effect that this instrument will have on the costs of business and the voluntary sector is available at www.hmrc.gov.uk and is annexed to the Explanatory Memorandum which is available alongside the instrument on the OPSI website.

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Source: https://www.legislation.gov.uk/uksi/2007/2192/note (the official version)
Page: https://openlegislation.uk/remote-gaming-duty-regulations-2007/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.