Key requirements
The directory links to the Gambling Duties Act and Regulations, licensing guidance and scope of duty. Further pages address betting and sweepstakes, Form PL-R, machines, external audits and record keeping. Computation, filing and payment are separate tasks, and a gambling licence does not substitute for a duty return. Choose the relevant activity before applying a rate or deadline; a machine operation and a single lottery do not necessarily use the same basis.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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