Machine Games Duty

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File your return

You must file a Machine Games Duty (MGD) return every 3 months.

Your return is due within 30 days of the end of the accounting period.

You’ll need:

  • records of your total net takings from machine games
  • details of how you worked out the figures

You must still send a return even if you do not owe anything, or your business has not traded during the accounting period for any reason. Enter ‘0’ in all boxes.

File your return

If you chose to file using paper forms

HM Revenue and Customs (HMRC) will send you paper forms when your return is due. If you do not receive them, contact the helpline.

After you’ve filed your return

Pay your Machine Games Duty bill within 30 days of the end of your accounting period.

You may have to pay a penalty if your return or payment is late. HMRC can also charge you an estimate of what you owe.

You must keep your returns, receipts of your machine takings and details of your calculations for 4 years.

View a printable version of the whole guide

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