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If you need to send clients鈥� gambling tax returns to HMRC you can use the Gambling Tax for Agents online service, part of HMRC online services.

Gambling tax means General Betting Duty (GBD), Pool Betting Duty (PBD) and Remote Gaming Duty (RGD) only.

The service lets you:

• file tax returns for General Betting Duty, Pool Betting Duty and Remote Gaming Duty
• view your clients鈥� gambling tax liabilities and payments online
• make changes to a client鈥檚 gambling tax account

How to register

If you already have an HMRC online services account

To add gambling tax for agents to your services:

1. Sign in to HMRC online services.
2. Go to 鈥榊our HMRC services鈥�.
3. Select 鈥楻egister for HMRC Taxes鈥� in the left-hand menu.
4. Select 鈥楻egister for Gambling Tax Online for Agents鈥�.
5. You鈥檒l be given a Gambling Tax agent reference number and a Government Gateway Agent Identifier on the registration and enrolment summary. You should make a note of these, as they will not be sent to you separately.
6. Provide your client with your Government Gateway Agent Identifier and postcode.

If you鈥檙e not registered for HMRC online services

To set up an account for Gambling Tax Service for Agents you鈥檒l need to:

1. Sign in to Government Gateway, and select 鈥楻egister as an Agent鈥� to create a Government Gateway user ID and password.
2. Sign in to HMRC online services using your Government Gateway agent user ID and password.
3. Select 鈥楻egister for HMRC Tax鈥�.
4. Select 鈥楻egister for Gambling Tax Online for Agents鈥�.
5. You鈥檒l be given a Gambling Tax agent reference number and a Government Gateway Agent Identifier on the registration and enrolment summary. You should make a note of these, as they will not be sent to you separately.
6. Once registered, provide your client with your Government Gateway Agent Identifier and postcode.

How to get authorised

Once you鈥檝e signed up for the Gambling Tax for Agents online service, your clients will need to authorise you to act on their behalf.

The only way to get authorised for gambling tax is for your client to do it in their Business Tax Account. You will need to give them your Government Gateway Agent Identifier to do so.

You can find this by:

1. Signing into your HMRC Online Services for Agents account.
2. Select 鈥楢uthorise client鈥� on the left-hand menu.
3. Find your identifier on the next screen under the title 鈥楢gent Identifier鈥�.

To set up agent authorisation, your client will need to:

1. Sign in to their Business Tax Account (using the Government Gateway user ID and password that they used to register for Gambling Tax).
2. Select 鈥楳anage account鈥� at the top of the page.
3. Select 鈥楢dd, View or Change your Tax Agent鈥�.
4. Select 鈥楪ambling Tax鈥�.
5. Select 鈥楨dit鈥�.
6. Add the Agent Identifier you gave them.
7. Press 鈥楽ave鈥� and 鈥楽ubmit鈥�.

Once you鈥檙e authorised, as well as using the online service, you鈥檒l also be able to contact HMRC by phone or post on behalf of your client.