在过去的几十年里，英国的博彩业经历了重大的立法发展。无论您是娱乐性赌博还是职业性赌博，了解赢利的税务影响都是至关重要的。本指南将深入探讨英国赌博税收的细微差别，涉及其历史、现状和相关注意事项。我们还将探讨其他形式的赌博相关税收，包括机器游戏税和博彩税。
在英国，赌博收入需要缴税吗？
在英国，赌博赢的钱不需要缴税。无论您赢的是小钱还是彩票大奖，您都可以保留全部奖金。这与美国、西班牙和荷兰等对赌博利润征税的国家形成鲜明对比。
历史上的税收制度
1960 年，英国出台了一项法律，对高街投注站的赌注或赢利征税。2001 年，戈登-布朗废除了这一税收，对博彩公司的毛利润征收 15% 税。到 2014 年，即使是离岸赌博业务也必须缴纳此税。
谁承担税收负担？
While gamblers don’t pay tax on winnings, the gambling industry does. The industry pays various duties, such as General betting duty, Bingo duty, and Gaming duty. Customers can indirectly feel these costs, for instance, through lowered betting site odds.
机器游戏职责
If you have machines on your premises offering cash prizes like slot or fruit machines, you might need to pay Machine Games Duty (MGD). However, machines where the prize is less than the play cost, takings from charity events, tournaments, lottery machines, or machines for domestic use are exempt from MGD. Also, takings from machine games are VAT-exempt if MGD is paid. Those responsible for MGD include holders of licences for gambling, selling alcohol, various gaming and club permits, and certain others. Tenants of pubs are typically responsible for MGD rather than the premises’ license owner. The duty mandates registering for MGD, sending HMRC a return every three months, paying dues within 30 days of sending a return, and maintaining game takings records for four years.
游戏职责
Gaming Duty applies to casino gaming profits in the UK. The duty is based on the gross gaming yield of premises, which represents stakes received minus winnings and gaming-related fees. Gaming Duty doesn’t apply to dutiable machine games. If gaming is offered remotely, for instance, over the internet, it’s liable to Remote Gaming Duty. The duty rate varies based on the premises’ gross gaming yield, ranging from 15% to 50%. Registering and payment processes involve specific forms and periodic returns.
宾果值班
宾果游戏税是对在英国组织和推广宾果游戏的利润征收的，某些情况除外。税率为会计期间利润的 10%，即宾果游戏收入减去任何支付。有具体的注册要求、返还和支付时限，以及对违规行为的处罚。
职业赌徒：一个特例？
职业赌徒不用为赢钱缴税，但可能要为出场费或与职业有关的其他收入缴税。
境外博彩：不断变化的格局
在线赌博的兴起导致许多经营者转移到海外，以享受较低的税率。不过，英国现在要求所有面向本国居民的网站，无论位于何处，都必须获得许可并缴纳标准的 15% 税。
记录保存：最佳实践
虽然赢钱免税，但许多赌徒都会保留详细的活动记录。这可以证明支出的合理性，跟踪盈利情况，并在必要时证明大额资金的来源。
潜在陷阱：其他需要考虑的税项
While gambling winnings aren’t directly taxed, other taxes might apply. For example, investment income from winnings can be subject to capital gains tax. Also, large winnings could be subjected to inheritance tax.