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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
30 September 2024 - Changes

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Contents

Financial information

Group Question Guidance
Financial information Gross Gambling Yield (GGY) In order to calculate the GGY for a betting intermediary, the following formula should be used: A plus B, where
A = total amounts (exclusive of VAT) accrued in commission from customers for the period relating to this return, such as the amounts taken by you as a fee for facilitating bets between customers.
B = other accruals (exclusive of VAT) that are directly in connection with the gambling facilities provided.
Total Revenue GGY total for the return Calculated field - no user entry required.
Total Revenue Is the calculated GGY previously stated correct? Enter 'no' if the auto-calculated GGY is incorrect.
Total Revenue Actual GGY for the period State the user-calculated GGY for the period covered by this return.
Total Revenue Reason for the difference Provide an explanation for the difference in auto- and user-calculated GGY figures.
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