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Playing in a syndicate

If you take part in a National Lottery syndicate, you could get a nasty surprise from the taxman when you win that multi-million pound jackpot. Unless a clear, written, agreement is in place before the prize has been won, the Revenue may treat a distribution of prize money to each of the syndicate members as taxable.

Brethertons Solicitors have drawn up a draft agreement for use by members of syndicates. As well as covering the tax problems, the agreement is also designed to minimise potential arguments between syndicate members about what happens if someone accidentally places the wrong numbers, fails to place the numbers at all, or tries to run off with any prize money.

Note that although we understand that current tax practice is that a properly written agreement will avoid tax problems, the situation could change in the future, because Parliament makes new laws, the Inland Revenue changes its practice or the Courts interpret the law in a new way. Please note that this agreement has not been vetted by Camelot or anybody connected with the National Lottery and is not officially sanctioned by them.

Download the National Lottery Syndicate Agreement
(Prepared by Brethertons Solicitors)

Note: lotterycentral cannot provide any further information regarding the setting up and running of a syndicate. If you have any questions we suggest that you contact the operator of the National Lottery or a solicitor.


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