Guidance
Lottery submissions guidance
Guidance for information collected in the Lottery Submissions service.
Where a casino licence was held but the business was not trading or operating
The payment of any levy does not apply if the casino operator was licensed by us but was not trading within the relevant financial year.
A Nil Return is still required to be submitted in the circumstances, along with any supporting documentation that we have requested and the inclusion of additional notes stating that the business was licensed but was not trading during that period (for example).
Last updated: 19 October 2023
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