Machine Games Duty

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Services

• Machine Games Duty

  Machine Games Duty (MGD): what you pay it on, how to register, filing your return and changing your details.

• Machine Games Duty return

  Use this form to complete your Machine Games Duty return and post it to HMRC.

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Guidance and regulation

• Betting, gaming and lotteries (VAT Notice 701/29)
  • Detailed guide
  • 31 March 2017
  • HM Revenue & Customs
• Machine Games Duty (Excise Notice 452)
  • Detailed guide
  • 16 August 2024
  • HM Revenue & Customs
• Find out how to use the Machine Games Duty for Agents online service
  • Detailed guide
  • 16 December 2015
  • HM Revenue & Customs

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Policy papers and consultations

• Revenue and Customs Brief 12 (2021): VAT treatment of gaming machines from 6 December 2005 to 31 January 2013
  • 11 April 2023
  • HM Revenue & Customs
  • Policy paper
• Revenue and Customs Brief 5 (2020): VAT treatment on fixed odds betting terminals and gaming machines
  • 26 June 2020
  • HM Revenue & Customs
  • Policy paper
• Machine Games Duty: The Machine Games Duty (Amendment) (EU Exit) Regulations 2018
  • 20 August 2018
  • HM Revenue & Customs
  • Policy paper

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Organisations

• HM Revenue & Customs