Wrong Gaming Duty reference may pay a different tax bill

Gaming and Bingo Duty payers who use the wrong 15-character reference starting with X face a newly stated riskGOV: the payment may be delayed, may be used to pay a different tax bill owedGOV, and will trigger a payment reminder. Where a payment has already paid the wrong bill, the payer can contact Gambling duties enquiries to ask for the payment to be moved. That contact route and the cross-tax allocation warningGOV replace a shorter warning that an incorrect reference would only delay allocationGOV.

The reference remains central to getting money to the right liability. It can be found on the registration certificate; cheques must carry it on the back. A wrong reference risks missing the deadline, which can bring penalty or interest. The 15-character reference starting with X can be found on the registration certificate.

Gaming Duty timing turns on the six-month accounting period. For periods 1 April to 30 September payment on form GD95 falls due 31 October; for 1 October to 31 March it falls due 30 April. Periods ending on any other date must reach HMRC within one calendar month of period end, with worked examples such as 10 July to 9 December due 9 January. Where a deadline falls on a weekend or bank holiday, payment must reach HMRC by the end of the previous working day. Bingo Duty returns and payments fall due no later than 15 days from the end of the accounting period, with the same weekend rule. Seasonal closures still need advance notice by post or telephone to excuse nil Bingo returns for closed months, and all other periods need a return even where nothing is owed or a repayment is due.

Online payment remains through bank approval, debit or corporate credit card with a non-refundable corporate-card fee and no personal credit cards, with card payments accepted on the making date rather than the receipt date. Bank-account payments are usually instant but can take two hours to show. Direct Debit needs a posted instruction form and 10 working days to set up, with another method required meanwhile, and cannot be used above £20 million. Bank transfers use sort code 08 32 00, account 12000911 in the name HMRC Gaming Duties for UK accounts, or IBAN GB95 BARC 2005 1780 5633 90 with BIC BARCGB22 for overseas accounts, all in sterling. Cheques go to HM Revenue and Customs Direct BX5 5BD payable to HM Revenue and Customs only.

Payers who discover a wrong reference should confirm which bill was paid and contact Gambling duties enquiries to ask for the payment to be moved. The legal basis is HMRC guidance Pay Gaming or Bingo Duty on reference, timing and correction, read with the underlying Gaming Duty and Bingo Duty payment obligations.