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  3. The Economic Crime Levy

Guidance

The Economic Crime Levy

Gambling Commission's guidance on the Economic Crime Levy and how licensed casino operators can prepare for it.

Published
30 March 2023

Last updated
5 April 2023 - Changes

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  1. Contents
  2. Submitting an annual return

Submitting an annual return

You must pay the Economic Crime Levy (ECL) to the Gambling Commission if you are a licensed casino operator and your United Kingdom (UK) revenue is greater than £10.2 million in the financial year (pro-rated).

If you are in the small band (UK revenue does not exceed £10.2 million), you will still need to complete a return even though no payment will be made.

You will need to submit a return and pay the levy every year that your UK revenue exceeds the £10.2 million threshold. You will need to declare your UK revenue and pay your liability based on the bandings.

How to submit a return

A short return should be completed that will allow you to report:

  • the length of your relevant accounting period
  • your UK revenue for that accounting period
  • your ECL band and amount due.

You should submit returns on a yearly basis, even if you do not meet the threshold for paying the ECL in that year (a Nil Return).

The Commission will provide operators with details of the way to submit a return.

When you need to pay

You must pay the levy by 30 September each year, beginning with 30 September 2023.

What you must do now

  • You must notify the Commission that you are liable to pay the levy. Further information on how to do this will be provided shortly.
  • You should calculate which ECL band you fall into to understand the amount of ECL you must pay by 30 September 2023.

The Commission will continue to publish guidance on the ECL, which will include how to submit ECL returns to the Commission and pay the ECL to the Commission. Further guidance will be published in April, including how to submit a return.

HMRC and the Financial Conduct Authority will publish their own guidance on the ECL. If either HMRC or the FCA are your collection authority, you should follow their guidance.

Further information

You can email queries to the Economic Crime Levy Team on economiccrimelevy@gamblingcommission.gov.uk .

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How the Economic Crime Levy fee is calculated
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