To play Lotto, a player must be at least 16 years old. Although there is an official app, it is only used for informational and marketing purposes. Players can only purchase tickets through authorized lottery outlets throughout the UK or online. Through websites run by lottery agents, players from other countries can play online.
There are exceptions to the rule that tax is not due on UK lottery winnings. If the interest earned on a reward is sufficiently high, it may be subject to tax as part of the regular income tax. However, should winners choose to distribute their winnings to anyone, they should be aware that they might be responsible for paying inheritance tax if they pass away within seven years.
Participants from abroad can be responsible for withholdings in their own country. In case of doubts about taxes, one should see a financial professional because it is a complicated subject that depends on certain circumstances.