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Guidance

Regulatory returns guidance

Guidance for information collected in the Regulatory Returns service by licensing sector.

Published
4 May 2021

Last updated
10 October 2024 - Changes

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Contents

Financial information

Holders of GMT (Full) licences should use this section to record the number and value of new machines sold into the market (anywhere in the market).

Group Question Guidance
Manufacturing Details Category Total (Aggregate number of units sold) Record the number of units sold. The values recorded should reflect sales for the period related to the regulatory return. A gaming machine should be counted as one unit regardless of whether it is supplied with one game or several. For manufacturers, please record the number of new and second-hand machines sold in the 'Machine sales' section. Number of machines sold should be the number that you sold over the period relating to this regulatory return.
Manufacturing Details Category Total (Gross value of sales) Record the value of sales. The values recorded should reflect sales for the period related to this regulatory return. The gross value of sales is for gaming machines sales only.
Manufacturing Details Category Total (Gross value of software sales) Record details of the income received in this regulatory return period from additional gaming machine software supplied in reliance on the operating licence (which is not included in the previous 2 columns).

Holders of GMT (Supplier) licences should use this section to record the number and value of all machines sold to other suppliers (not to end users).

Group Question Guidance
Machine Distribution Details Unit Total (Aggregate number of units sold) Record the number of units sold. The values recorded should reflect sales for the period related to this regulatory return.
Please record the number of new and second-hand machines sold to other suppliers. Number of machines sold should be the number that you sold over the period of this regulatory return
A gaming machine should be counted as one unit regardless of whether it is supplied with one or more games.
Distribution Details Sales Total (Gross value of sales) Record the value of sales. The values recorded should reflect sales for the period related to this regulatory return. The gross value of sales is for gaming machines sales only. Please record gaming machine software gross value of sales separately.
Distribution Details Sales Total (Gross value of software sales) Record details of the income received in the period related to this regulatory return from gaming machine software supplied in reliance on the operating licence, which is not included in the ‘gross value of sales’ column.

Holders of GMT (Full or Suppliers) licences should use this section to record their own income from any machines on profit share and the numbers of machines involved.

Group Question Guidance
Machines Profit Share Venue - Total (Number of machines on profit share) Record the total number of gaming machines on profit share during the period covered by this regulatory return.
Machines Profit Share Venue - Total (Gross income) Record your share of the profits (your gross income from profit share arrangements) with all venues for gaming machines or software, for the period covered by this regulatory return.

Holders of GMT (Full or Supplier) licences should use this section to record the number of machines they have supplied on a lease or rental basis and the income.

Group Question Guidance
Machines Leased Venue - Total (Number of machines leased) For manufacturers, distributors and suppliers, record the total number of gaming machines supplied on a lease or rental agreement to all venues during this regulatory return period.
Machines Leased Venue - Total (Gross income) For manufacturers, distributors and suppliers, record the gross income received before tax from gaming machines supplied on a lease or rental agreement to all venues during this regulatory return period.

Holders of GMT (Full) licences should use this section to record the number of second-hand machines sold.

New machines sold should be recorded under Manufacturing Details.

Holders of GMT (Supplier) licences should use this section to record the number and value of all machines sold direct to end users.

Machines sold to other suppliers should be recorded under Machine Distribution Details.

Group Question Guidance
Machine Sales Venue - Total (Number of machines sold) Record the total number of machines sold to or for use in venues during this regulatory return period.
For manufacturers, please record the number of second-hand machines sold to end-users (venues).
For suppliers or distributors, please record the number of new and second-hand machines sold direct to end users (venues).
Machine Sales Venue - Total (Gross income) Record the gross income from the sale of machines to venues during this regulatory return period.
For manufacturers, please record the gross income from second-hand machines sold to end-users (venues).
For suppliers or distributors, please record the gross income from new and second-hand machines sold direct to end-users (venues).
Maintenance Sales and Kits Income from maintenance sales Record your gross income from machine maintenance during the period of this regulatory return.
Maintenance Sales and Kits Income from the sale of kits Record your gross income from the sale of kits during the period of this regulatory return.
Total Revenue Gross Gambling Yield (GGY) total for the return Calculated field - no user entry required.
Total Revenue GGY Non-remote revenue split Record the GGY equivalent, derived from non-remote activities undertaken in reliance on this operating licence, during the period of this return.
For the purposes of this return, GGY equivalent is the total income, before tax, derived from all activities undertaken in reliance of a non-remote gaming machine technical licence.
Total Revenue GGY total for remote split Record the GGY equivalent derived from all remote activities undertaken in reliance on this operating licence, during the period of this return.
For the purposes of this return, GGY equivalent is the total income, before tax, derived from all activities undertaken in reliance of a remote gaming machine technical licence.
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