# The Remote Gaming Duty Regulations 2007, Regulation 5: Returns and payment


(1) A registered person must make a return to the Commissioners in respect of that person’s activities in each of that person’s accounting periods (see section 26D of the Act).
The representative member of a group must do this instead of the other members, and for every such member’s activities in each of their accounting periods (see regulation 4(3)).
(2) That return must be on the form GD 121 as provided to that registered person by the Commissioners (reproduced in the Schedule – Return) and must provide all the relevant information sought by that form.
This includes the signing of the declaration, if appropriate, that the other information on the form is true and complete.
(3) That return must be delivered to the Commissioners at the address specified on the form.
The time that return is treated as made for the purposes of this regulation is when it is received by them at that address.
(4) That return must be delivered there no later than the thirtieth day after the end of the relevant accounting period.
If the thirtieth day is not a business day, it must be delivered there no later than the most recent business day before then.
For these purposes, a “business day” is any day except—
(a) Saturday, Sunday, Good Friday or Christmas Day;
(b) a bank holiday under the Banking and Financial Dealings Act 1971;
(c) a day appointed by Royal proclamation as a public fast or thanksgiving day;
(d) a day declared by an order under section 2(1) of the Banking and Financial Dealings Act 1971 to be a non-business day.

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Source: https://www.legislation.gov.uk/uksi/2007/2192/regulation/5 (the official version)
Page: https://openlegislation.uk/remote-gaming-duty-regulations-2007/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.