Machine Games Duty
Register
Register for Machine Games Duty (MGD) at least 14 days before you make your machines available to play.
You must have an HM Revenue and Customs (HMRC) business tax account to register. If you do not have one, you can create a business tax account.
Once signed in, to register for Machine Games Duty you’ll need:
- any licence or permit numbers for your premises
- your Unique Taxpayer Reference (UTR), if you’re registered for Self Assessment or Corporation Tax
- your VAT number, if you’re registered for VAT
- your National Insurance number
- to know how many machines you have
- your accountant’s Machine Games Duty agent reference number and postcode, if you want them to file returns on your behalf
If you include your email address when you register you’ll get reminders when your returns are due.
If you want to file paper returns
Fill in and send the registration form if you want to file paper returns.
After you’ve registered
You’ll need to:
- work out what you owe and file a return every 3 months
- keep your returns, receipts of your machine takings and details of your calculations for 4 years