Country is England, technical term is financial institution. Be sure you are ready for the audit. You understand because of constructive receipt you need to pay tax from the moment the money is in your Neteller or gaming site account, not from when you actually physically receive the money.
Some useful websites:
http://www.gambling-law-us.com/Artic...mbling-tax.htm
http://www.taxabletalk.com/posts/1170966022.shtml