Promoter's monthly return uk bingo duty

1. Bingo Duty
Promoter's Monthly Return
For the period
to
┌
┐
Period
Due to reach
CAT by
Bingo Duty
Reference No.
└
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

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┘
You must make sure the Cumbernauld Accounting Team at HMRC Banking, St Mungo's Road, Cumbernauld, Glasgow G70 5WY receive this
completed form and any duty payable no later than the 15th day following the end of the accounting period.
Allow for delays in the post.
Envelopes have been provided for your use.
'NIL' returns are required.
We accept payment by a range of methods but recommend that you make your payment electronically using one of the following options:
- BACS Direct Credit, Internet/Telephone Banking or CHAPS. You will need to provide your bank or building society with the following details:
Sort code: 08-32-00. Account number: 12000911. Account name: HMRC GACA. Payment amount. Your unique Bingo Duty Reference
Number.
- By Post if you are unable to pay by one of the options detailed above you should send a cheque with your return to the above address.
Cheques should be made payable to ‘HM Revenue & Customs only’ followed by your Bingo Duty Reference Number.
READ NOTES ON THE REVERSE BEFORE COMPLETING THIS FORM
£
p
1. Amounts due to you as payments for playing bingo in this period
2. Expenditure on winnings by you in this period
3. Bingo losses carried forward from the previous period (Box 5 on previous return or ‘NIL’)
4. Total Expenditure on bingo winnings for this period (Box 2 plus Box 3)
5. Bingo promotion profits/(losses) for this period (Box 1 minus Box 4)
6. Duty due on Bingo profits (Box 5 x rate of duty)
7. Add any underdeclarations made on previous returns
8. Total amount payable (Box 6 plus Box 7)
Declaration by signatory
I, …………………………………………………………………………………………………………………………
(Full name in capital letters)
For official use
declare that I am an authorised signatory and that the information given above is true and
complete.
Amount received
£
p
A remittance for the duty is enclosed/has been paid electronically. (Delete as appropriate)
Signed ……………………………………………………………………………………………..
Remittance
Code
Ø
1
3
5
7
Initials
Dated……………………………………………………………………………………………….
Post Opening Serial Number
You can avoid penalties by taking care that we get your accurately completed
return and full payment by the due date. If you give incomplete or inaccurate
information, we may charge a financial penalty or even prosecute you. You have
the right to appeal if we impose such a penalty.
BD510
(HMRC 01/11)

2. Notes on completion of form BD510
'For the period' – Under the form title, insert the accounting period dates appropriate to this return. (For example:
01/12/2010 to 31/12/2010). These must be the dates agreed by HM Revenue and Customs, which are normally a
period of 4 or 5 weeks, starting on a Monday and ending on the last Sunday of each calendar month, but can also
include any non-standard accounting periods.
Name and address – Include your business name, any trading name, full business address and post code.
'Period' – Insert the accounting period in numbers mm/yyyy (for example: 12/2010).
'Due to reach CAT by' – Insert the 15th day following the end of the accounting period for this return (For example;
15/01/2011).
'Bingo Duty Reference No' – Insert your unique 9 digit reference number (such as 123456789 – this reference is
only an example and should not be used).
IMPORTANT NOTE: Your completed return, with full payment of duty, must reach the Cumbernauld
Accounting Team (CAT) no later than the ‘due date’. This will be the 15th day following the end of the
accounting period to which the return relates. Where the 15th day is not a business day (that is, a Saturday,
Sunday or public holiday), your return and payment must reach CAT by the last business day before the
15th day.
Please make sure that all boxes are completed with either figures or, if appropriate, ‘NIL’.
Box 1 – Include in this box the aggregate value of all payments due to you or received in the accounting period from
players to take part in a game of bingo (includes cards, participation fees, but not admission or membership fees).
(Example: £10,000).
Box 2 – Include in this box the aggregate value of all expenditure on winnings paid or given out by you in the
accounting period. Winnings include money prizes and the VAT-inclusive value of appropriate prizes and vouchers
(but must not include any carry over of losses figure – this must be added separately in Box 3). (Example: £8,000).
Box 3 – Show in this box any loss you declared in the previous accounting period. Enter the amount shown in Box 5
from your previous return. If no loss, show 'NIL'. (Example £1,000).
Note: If you discover a loss, which occurred earlier than the previous accounting period but was not claimed on any
return, do not enter here. If you wish to reclaim any over-declaration of duty resulting from this earlier unrecorded
loss, contact CAT for advice on how to make a claim.
Box 4 – Show in this box total expenditure on bingo winnings (Box 2 plus Box 3). Example: £8,000 + £1,000 =
£9,000.
Box 5 – Show the value in Box 1 less the value in Box 4. This should normally be a positive amount. (Example: Box
1, £10,000, less Box 4 £9,000 = £1,000). If it is a negative amount, put the figure in brackets.
Box 6 – Show in this box the duty due for the accounting period. This will be Box 5 multiplied by the rate of duty
applicable. (Example: Box 5, £1,000 x duty rate = £xxx).
If the value in Box 5 is less than £1, zero or a negative amount, enter ‘NIL’ in Box 6.
Box 7 – Show in this box any duty under-declarations made in previous returns (except those notified in writing by
HM Revenue & Customs).
Box 8 – This box is for the total amount payable. If there is no entry in Box 7 it will be the same amount as shown in
Box 6.
If you need further help
You can download a copy of Notice 457 Bingo Duty from the same website at www.hmrc.gov.uk or phone our
Excise Helpline on 0845 010 9000.
BD510
(HMRC 01/11)