Anyone responsible for premises from which gaming machines are provided for play must register with HMRC 11 January 2013.

The deadline for online registration for the new Machine Games Duty (MGD) regime was extended from 1 January until 11 January 2013, after representations from the industry.

The new tax will be payable where customers pay to play a game on a machine in the hope of winning a cash prize which is greater than the cost to play. It will replace both Amusement Machine Licence Duty (AMLD) – an annual charge for making a gaming machine available for play – and standard-rate VAT on net takings.

HMRC says that there are around 260,000 gaming machines in the UK, with approximately 190,000 currently subject to AMLD. HMRC estimates that approximately 42,000 businesses with dutiable machine games will be affected by MGD.

See Machine Games Duty (MGD) - a NEW tax