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Machine Games Duty (MGD)

MGD will be paid on the profits of machine games. A "machine game" is a game played on a machine for a maximum cash prize greater than the cost to play. A gaming machine or a skills with prizes machine (SWP) may be a machine subject to MGD.

The person responsible for premises where machine games are played on which MGD will be due must register for the duty with HMRC. In most cases this will be the licence or permit holder which allows machines to be provided for play on the premises. If more than one person may is responsible for a premises only one person needs to register.

What is happening and when?

The MGD online registration service was launched on 1 November 2012. If machine games will be available for play on 1 February 2013, those responsible for premises must apply for registration before 11 January 2013 to avoid a penalty.

The penalty for failure to register can be up to 100% of any tax due.

The MGD online registration service will enable applicants or their agents to register for MGD online and make changes to their registered business details online.

Over the coming months, the service will also let registered people and agents submit and view returns online.

Machine Games Duty for Agents

HMRC's Machine Games Duty for Agents service allows agents to carry out a number of tasks online on behalf of their clients.

Key features of the service include:

In time, the service will also allow agents to:

Points of interest

Find out more about Machine Games Duty Online

Find out more about How to sign up for Machine Games Duty for Agents