Article

Gaming tax changes 2026: Why a comprehensive review is essential for operators

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26th March 2026 2 min read

Conducting a review of gaming tax liabilities provides operators with a range of benefits and the data to make informed decisions at a time when the UK online gambling sector is undergoing one of its most significant tax shifts in years.

What are the benefits of a review?

The benefits of a comprehensive review include strengthening compliance and risk management, uncovering inefficiencies and avoiding unnecessary costs. It can identify areas where gaming tax may have been overpaid and ensure that systems, processes and calculations accurately reflect the latest legislative and policy requirements.

Reviews are conducted comprehensively across platforms, markets and products, with consideration given to all applicable gaming taxes. This insight supports the optimisation of marketing budgets and provides critical input into customer acquisition and retention strategies.

The review also assesses whether all available gaming tax reliefs have been considered and helps businesses understand how to structure tax-efficient promotional campaigns. From a customer perspective, this work aims to minimise disruption, reduce competitive risk and support strategic planning and growth. It also improves the accuracy of margin forecasting and assists decision-making in relation to pricing and payout ratios.

It is much more than tax

Our comprehensive reviews consider products, marketing and promotion campaigns, and supplier and affiliate agreements from a tax, operational and regulatory perspective. They are tailored to meet the specific needs of the business.

Areas of analysis can include:

  • Sportsbook
  • Casino and slots
  • Virtuals
  • Fantasy sports
  • Prize draws and lotteries
  • Free spins and bonus
  • Free bets
  • Progressive jackpots
  • Prize goods
  • Product categorisation
  • Game provider supply agreements
  • Affiliate agreements
  • Remote gaming duty
  • Pool betting duty
  • General betting duty
  • Gambling levy
  • Promotion and marketing campaigns
  • Tournaments
  • Excluded winnings
  • Reliefs and adjustments
  • Multi-jurisdictional products
  • Impact of legislative changes
  • Fraud
  • Customer account adjustments

In addition to our reviews, we can also be on hand to assist the business with tax authority enquiries, dispute resolution and litigation.

A tailored approach

Our approach is flexible and tailored to meet the needs and requirements of the business. Based on experiences of working with all stakeholders across the sector our reviews are often phased to mitigate time, resource and ensure our work is cost effective.
Commercially minded, this approach is also designed to ensure that in addition to gaming taxes, the regulatory, operational and marketing position is also considered as relevant.

About the author

Gavin West

VAT & Indirect Taxes Partner

I am the VAT & Indirect Taxes Partner for PKF Smith Cooper. Although based in Derby, I operate across the region.