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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
9 June 2021 - Changes

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Contents

4 - Financial information - Income

GroupQuestionGuidance
Income BreakdownIncome % from operators with point of consumption licences in jurisdictions other than Great BritainProvide the percentage of income (turnover) where the point of consumption licences are held for jurisdictions other than GB.
Income BreakdownIncome % from Commission licensed operatorsProvide the percentage of income (turnover) where the point of consumption licences are issued by the Gambling Commission.
Income BreakdownIncome % from other operators where you may be uncertain about the players’ locationsProvide the percentage of income (turnover) where you are uncertain of the players’ location./td>
Income BreakdownTotal percentageCalculated field - no user entry required.
In Play BettingFootball in-play betting – GGYProvide the total amount of Gross Gambling Yield (GGY) attributable to in-play betting, for GB customers only. You should have already reported the total amount of GGY from football betting in other sections of the return. Enter here the amount of the GGY from football betting which was generated from in-play.
In Play BettingOther in-play betting – GGYProvide the total amount of Gross Gambling Yield (GGY) attributable to in-play betting, for GB customers only. You should have already reported the total amount of GGY from all types of betting in other sections of the return. Enter here the amount of the GGY from in-play betting (less football betting) which was generated from in-play.
In Play BettingIn-play betting – Total GGYCalculated field - no user entry required.
Mobile BettingAdditional GGY (Mobile)Provide the total amount of Gross Gambling Yield (GGY) attributable to mobile betting, for GB customers only. You should have already reported the total amount of GGY from all types of betting in other sections of the return. Enter here the amount of the GGY from all betting made with mobile devices.
Mobile BettingAdditional GGY (Mobile) – Total GGYCalculated field - no user entry required.
eSports BettingeSports Revenue - GGYProvide the total amount of Gross Gambling Yield (GGY) attributable to eSports betting, for GB customers only. You should have already reported the total amount of GGY from Other betting types in other sections of the return. Enter here the amount of the GGY from eSports betting which is contained within your Other betting type entries.
eSports BettingeSports Revenue – Total GGYCalculated field - no user entry required.
Total RevenueGGY – GBCalculated field - no user entry required.
Total RevenueGGY – Non GBCalculated field - no user entry required.
Total RevenueGGY - TotalCalculated field - no user entry required.
Total RevenueIs the calculated gross gambling yield above correct?Enter 'no' if the auto-calculated GGY is incorrect.
Total RevenueUser calculated GGY – GBState the user-calculated GB only GGY for the period covered by this return.
Total RevenueUser calculated GGY – Non GBState the user-calculated Non-GB GGY for the period covered by this return.
Total RevenueUser calculated GGY – TotalCalculated field - no user entry required.
Total RevenueReason for the differenceProvide an explanation for the difference in auto- and user-calculated GGY.
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