The Economic Crime Levy
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.
Casinos are required to make yearly submissions only to the Commission. Do not:
- register for the ECL with HM Revenue and Customs (HMRC) and/or the Financial Conduct Authority (FCA)
- submit yearly ECL returns or pay the ECL to HMRC and/or the FCA.
You must make yearly submissions to the Commission even if, for example, HMRC also supervises some of your business activities.
How to submit a return
An annual 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 annual returns on a yearly basis, even if you do not meet the threshold for paying the ECL in that year (a Nil Return).
The relevant form to complete the return is The Economic Crime Levy Annual Return (opens in new tab).
To complete your annual return, you will also need to send a copy of your annual accounts, highlighting the UK revenue figure to email@example.com.
For businesses who do not publish their income statement in the financial statements, this will need to be included as an extract with any annual accounts that are sent to us.
When you need to pay
You must pay the levy by 30 September each year.
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 of each year.
Our bank details are:
- Account name
- THE GAMBLING COMMISSION ECL
- Sort code
- Account number
- Swift code
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.
You can email queries to the Economic Crime Levy Team on firstname.lastname@example.org .Previous section
How the Economic Crime Levy fee is calculated Next section
What happens if the Economic Crime Levy is not paid
Last updated: 19 October 2023
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