Key requirements
The statutory categories include totalisator betting on horse races and other events, general fixed-odds or cash-out betting, lotteries other than trade-promotion lotteries, sweepstakes and gaming machines outside casinos. The reporting route also depends on the operator. Authorised betting operators and lottery promoters use the betting-and-lottery guidance; clubs and societies established for purposes not directly connected with gambling use the gaming-machine, tombola and club-lottery guidance. Identify both the activity and operator category. A casino-tax rule should not be used simply because an activity involves gaming.
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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