Change of status

Betting tax

A betting operator has a change of status if, during a financial year, any of the following happens:

• they cease to be authorised under a licence or other authority to be a betting operator
• they cease to be exempt from the authorisation requirements to be a betting operator
• they cease to conduct betting operations and don’t intend to resume conducting betting operations for the remainder of the financial year or in the next
• an administrator is appointed for the betting operator other than on 1 July in the financial year
• the appointment of an administrator for the betting operator ceases to have effect.