Chapter IDG51700

CourtHM Revenue & Customs
Published date19 March 2016
Record NumberIDG51700
Why share information with the Gambling Commission?

The Gambling Commission was established by the Gambling Act 2005 to regulate most commercial gambling in Britain including arcade operators, bookmakers (on and off course), bingo clubs, casinos, gaming machine and gambling software operators, lottery operators and British-based remote gambling operators.

It does not regulate the National Lottery or spread betting. These are regulated by the National Lottery Commission and the Financial Services Authority respectively.

The Gambling Commission took over the role of the Gaming Board for Great Britain and operates as a Non-Departmental Public Body, sponsored by the Department for Culture, Media and Sport (DCMS). It operates at arm’s length from government and its advice is independent. Its work is funded mainly by licence fees from the gambling industry.

The Gambling Commission will usually ask HMRC for relevant information to enable it to vet potential gambling license applicants and for advice in relation to other gambling issues.

Ensuring information is shared lawfully

All disclosures of HMRC information must be lawful. Please see IDG40300 for more information on lawful disclosure as provided by the CRCA.

To be lawful, HMRC may only share information with the Gambling Commission through a legal gateway. See IDG40320 for general information about what a legal gateway is. The appropriate legal gateway to use is listed below.

You must also ensure when passing information to the Gambling Commission that you follow the agreed procedure for disclosures. Details are listed below.

Which part of HMRC can disclose this information?

Former C&E teams involved in gambling, gaming, betting and lottery regimes (primarily Excise teams) may disclose information to the Gambling Commission. Other teams within HMRC who hold information that is relevant to the Gambling Commission’s functions may also disclose information to the Gambling Commission, though this is likely to be the exception rather than the norm.

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The purpose for which information may be disclosed

Information may be disclosed to assist the Gambling...

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