UK government revises remote gaming duty rules for free plays from April 2027

The UK government will amend Remote Gaming Duty legislation through the 2026-27 Finance Bill to set out the tax treatment of freeplays, prizes and tournaments, according to the tax document published with the 2026 Budget. The changes are due to take effect on 1 April 2027. Under the measure, freeplays will be known as restricted plays.

According to the document, the legislation will clarify that restricted plays obtained by using another restricted play are left out when RGD is calculated. It will further change the rules on when taking part in a tournament counts as playing a game of chance. The definition of a prize will also be updated, covering how prizes given under a game's rules are treated and how certain payments are handled when a game is interrupted or terminated. The document did not specify the exact changes, it said.

The adjustment follows a win for Jumpman Gaming, a company owned by Super Group, at the Upper Tribunal. For the accounting periods from July 2018 to December 2022, HMRC had sought roughly £13.2m in RGD from the UK iGaming operator. The case centred on a new-customer welcome offer that invited a qualifying deposit in exchange for a spin on the Mega Reel game, which could then award additional spins on other casino games. HMRC contended that those additional spins counted as gaming payments for tax purposes and persuaded the First-tier Tribunal, yet the appeal ultimately went against it.