By cheque through the post

You can send a cheque by post to HM Revenue and Customs (HMRC).

HMRC
Direct
BX5 5BD

You do not need to include a street name, city name or PO box with this address.

Allow 3 working days for your payment to reach HMRC.

What to include

Make your cheque payable to ‘HM Revenue and Customs only’.

Write your 14-character Machine Games Duty (MGD) payment reference number starting with ‘X’ on the back of your cheque.

You’ll find your MGD payment reference number on either:

  • the payslip HMRC sent you if you file a paper return
  • your HMRC online account if you file your return online

Your payment may be delayed if you do not fill in your cheque properly.

If you file a paper return, send your payslip with your cheque.

If you file online, send a letter including:

  • your name, address and telephone number
  • your MGD payment reference number
  • the amount you’re paying

Do not fold or staple your cheque.