Form of Declaration Guidance Notes

In accordance with the provisions of the Levy Scheme, all holders of a current and valid bookmaker's operating licence at any time during the Levy period are required, by law, to complete and return a Form of Declaration, irrespective of whether or not they have undertaken British Horserace Betting Business within the Levy period. 

Since 1 April 2011 bookmakers have been able to complete their Form of Declaration online. The website is accessible via the Secure Online Services page of this website. 

The online Form of Declaration requires the bookmaker to provide details of their British Horserace Betting Business activity which is then used to calculate the Levy liability for the year. The online facility is much simpler to use than completing a paper Form of Declaration as it only asks for information that is relevant to the bookmaker’s business, performs the calculations automatically and provides provisional Levy totals and balances after taking into account any advance payments made. 

In addition, Category 2 bookmakers and exempt bookmakers that are not trading as a partnership will be able to electronically sign their forms online. The online Form of Declaration will automatically provide bookmakers with the functionality to sign and submit online if they are eligible. 

Bookmakers unable to sign the form electronically should print and sign it and then return the documents to the Levy Collection Department. 

Where a Category 1 bookmaker is unable to accurately measure the Gross Profit derived from British Horserace Betting Business from their accounting records, the default percentage must be used.

An independent accountant who is eligible under the provisions of the Companies Act 2006 for appointment as an auditor is required to review and sign each Form of Declaration (unless the bookmaker is either a Category 2 bookmaker or an exempt bookmaker). For details of the work required to be performed by an independent accountant or auditor, please refer to the Report of the Independent Accountant.

Failure to return a completed Form of Declaration will result in an Estimated Assessment for the Levy being raised. 

If you have any questions about how to complete your Form of Declaration, please contact the Levy Collection Department on 020 7333 0043. Please remember to quote your reference number when contacting the Board by telephone or letter.

Last Updated: 12 February 2016