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Company A is a gaming provider and must register for and pay RGD. When a player signs up to play a game they enter into a contract with company A (and this is clear in terms and conditions for the game which are displayed on the site). Whether a person holds a licence or not has no bearing on any liability to register and pay tax. (b) All those who provide facilities to gamble but only to support the businesses in (a) above, (they do not contract with UK persons themselves) will not have to register and pay RGD. HMRC will not recover duty from any other operating licence holders who may be involved with the provision of gambling services to the gaming provider. The due date is the 30th day following the end of every accounting period.
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- However, note that the bonus doesn’t give you real money, just Stake Cash and Gold Coins, which can be used to play the games for free.
- Your Stake.us December monthly bonus is not likely to be released any sooner for the festive period, as its timing in the middle of the month isn’t going to be affected by banking dates.
- A person or firm that has lent your business money or to whom you owe money.
- Take, for example, the overrounds we saw for the 1×2 markets in La Liga, which fell anywhere between 5.37% and 8.83%.
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Neither company B nor company C are a gaming provider and neither needs to register for or pay RGD. If the gaming provider is a company, HMRC can also recover any unpaid duty from the directors of that company. The gaming provider is liable for any RGD due on their profits from remote gaming undertaken in an accounting period. You must not account for this late payment of duty by adjusting your return.
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