United KingdomGOV.UK
Bingo Duty deregistration needs no action after final returns
Operators that filed all returns through 31 March 2026 need take no deregistration action; outstanding returns and duty for earlier periods still need to be settled.
By Taxxa AI OyPublished 6 August 2026
Bingo Duty taxpayers who have submitted all their returns up to and including 31 March 2026 do not need to take any action to deregisterGOV, HMRC has clarified. The condition is completion of those returns. The clarification concerns deregistration following abolition of the duty, while liabilities for earlier periods remain payable.
Bingo Duty was abolished on 1 April 2026GOV. Operators do not need to register or submit returns for periods starting on or after that date
GOV. Anyone who should have been registered for a period before 1 April must still contact HMRC to establish how to submit outstanding returns and pay what they owe
GOV.
For an accounting period that began before 1 April 2026 and ended on or after that date, HMRC says the duty calculation covers only the days up to and including 31 March 2026GOV. Operators liable for Bingo Duty for a period starting before 1 April 2026 must still submit that period’s return and pay HMRC.
Outstanding returns and duty must be submitted and paid as soon as possible, because the filing and payment deadlines for all accounting periods have passedGOV. The online return service remains available through 31 March 2027 and will close after that date
GOV. Its continued availability does not extend the deadlines for paying or filing
GOV. Operators can also notify HMRC of over-declarations or under-declarations from previous accounting periods.
A nil return is required for an accounting period with no duty dueGOV. Seasonal operators that were normally closed for particular months should tell HMRC the closure dates; HMRC’s guidance says they do not need to submit returns for those closed months. These distinctions should be checked when reconciling the return history before treating deregistration as requiring no further action.
The abolition does not cover remote bingo: HMRC says bingo offered remotely to UK customers remains subject to Remote Gaming DutyGOV. The historic return and payment framework is set out in regulations 7 and 8 of the Bingo Duty Regulations 2003, explained in Excise Notice 457.
Reconcile all Bingo Duty returns through 31 March 2026 and settle outstanding returns and duty before treating deregistration as requiring no further action.