Updated: This notice replaces the October 2017 edition of Notice 147a: Pool Betting Duty and has been revised to provide detailed guidance about Pool Betting Duty which came into effect on 1 December 2014.

This edition of Notice 147a, dated October 2017, cancels and replaces Notice 147a: Pool Betting Duty (PBD) dated December 2014. This notice provides detailed guidance on the reforms to PBD which came into force on 1 December 2014. It’s in addition to the previous version of Notice 147 dated August 2015 which relates to period before 1 December 2014.

It includes guidance on UK persons, PBD calculations, registration, agents and representatives, keeping records, accounting periods, submitting returns and making duty payments to HM Revenue and Customs.

https://www.gov.uk/government/publications/excise-notice-147a-pool-betting-duty