The UK Finance Bill 2026–27 proposes changes to how Remote Gaming Duty applies to free spins, bonuses, prizes and tournament play. The amendments follow Jumpman Gaming’s successful appeal against a £13.2 million HMRC assessment for the period from July 2018 to December 2022.
New definitions and HMRC powers
The bill changes the definition of restricted play and sets out when promotional free spins and prizes may be excluded from gaming payments. It also gives HMRC broader powers to make regulations about when a gaming payment is treated as waived. Under the proposed wording, free spins and bonuses would only qualify for exclusion if they were themselves won through bonus play; some free-to-play promotional mechanics would therefore be treated differently.
Effective date and commercial impact
The changes are intended to apply to gaming beginning on or after 1 April 2027. NEXT.io reports that this does not automatically remove the possibility of refund claims relating to earlier periods. Operators should review promotional design, tournament entry mechanics and tax modelling before the effective date, as the changes could affect acquisition and retention economics.