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If we do not receive duty payments by the due date we may impose a penalty on you. If you’ve made an error on a previous RGD return which has resulted in you paying too much duty, you may be entitled to be repaid the amount of your overpayment. The due date for each return is the 30th day following the end of every accounting period.
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Mistakes in redundancy pay are surprisingly common – especially when service dates, bonus entitlements or contractual terms are overlooked. However, notice pay, bonuses and other contractual sums are typically subject to tax and National Insurance. While our redundancy pay calculator gives a quick guide to statutory pay, there may be more at stake. While the above tool and our redundancy calculator page give a quick guide to statutory pay, there may be more at stake.
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A freeplay obtained from a connected person, and given out as a prize, is not deductible as winnings in the duty calculation. If the player then proceeds to win £20 cash which they can withdraw, you can deduct this £20 as winnings in your RGD calculations. The notional value is the full amount the player would have paid but for the offer. RGD is due on a freeplay as if it were a (non-discounted) fully paid up stake. You may make promotional offers to your customers in the form of freeplays.
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