How to sign up for Machine Games Duty for Agents

This guide explains how to sign up for the HM Revenue & Customs (HMRC) Machine Games Duty for Agents online service.

The service will let you set up client authorisations online, make changes to your client's registration details and view their account. You'll also be able to submit Machine Games Duty (MGD) Returns on your client's behalf when they are due.

On this page:

Machine Games Duty for Agents - an overview

HMRC's Machine Games Duty for Agents service will let you to carry out a number of tasks online on behalf of your clients.

Key features of the service include:

  • setting up online authorisation for you to act on behalf of your client
  • changing your client's registration details

In time, the service will also let you:

  • submit your client's MGD Returns online
  • view your client's MGD Returns that have been submitted online

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Signing up for Machine Games Duty for Agents

If you're already using HMRC Online Services

You can add Machine Games Duty for Agents to your services by following the steps below:

  • Log in to HMRC Online Services and add Machine Games Duty for Agents to your portfolio from the 'Services you can add' section of 'Your HMRC services'.

If you don't have an MGD agent reference number:

  • On the 'Enrol for Machine Games Duty for Agents' page - 'Do you have a MGD agent reference number?' click 'No' from the drop down menu and click the 'Next' button.
  • On the 'Agent Reference Service' page - give your name and at least one contact telephone number. Click the 'Next' button.
  • You can find your address on the 'Address search' page. If you don't know your postcode or are a non-UK resident you'll be able to add your address details. Following confirmation of these details, the 'Registration and Enrolment summary' page will display a successful enrolment message and your MGD agent reference number which you will need to write down.
  • The 'Your HMRC Services' page will now include a link to Machine Games Duty for Agents for you to use.

Log on to HMRC Online Service

If you're a new user

You need to register for HMRC Online Services, then enrol for Machine Games Duty for Agents by following the steps below:

  • On the HMRC Online Services page, follow the link to 'Register as a new agent user through HMRC Online Services'.
  • From the 'New user' page - click 'Machine Games Duty for Agents' and click 'Next'.
  • On the 'What you will need to enrol' page - click the 'Next' button.
  • On the 'Registration and Enrolment' - page click 'Next' to start the process.
    • 'Step 1 - Terms and Conditions' page. Click the 'Please confirm that you have read the terms and conditions' link. Click 'Next'.
    • 'Step 2 - About you' page. Give your full name, the name of your organisation or business and email address. Click on the 'Next' button.
    • 'Step 3 - Create a password' page - input and confirm your password, click the 'Next' button.
    • 'Step 4 - Note User ID' page, you must take a note of the User ID and Gateway Agent Identifier. Click the 'Next' button.
    • 'Step 5 - Enter details' page - as you don't yet have an 'MGD agent reference number' click 'No' from the drop-down menu. Click the 'Next' button.
  • You must provide at least one telephone contact number on the 'Agent Reference Service' page. Click the 'Next' button.
  • On the 'Address search' page - give the house/building name or number, and postcode of your business address and click the 'Find address' button. If you don't know your postcode or have a non-UK address, click the 'Postcode unknown' or 'Non-UK address' buttons.
  • The 'Agent Reference Service' page presents you with confirmation of the address you provided. If you wish to amend these details, click the 'Change address' button. If not, click the 'Next' button.

The 'Registration and Enrolment summary' page confirms when you have successfully enrolled and displays your 'MGD agent reference number' and your 'Gateway Agent Identifier'. You will need to make a note of these as they will not be sent to you.

Log in to HMRC Online Services
Register as a new agent user through HMRC Online Services

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Online agent authorisation for MGD

Once you've signed up for Machine Games Duty for Agents you need to complete the online agent authorisation process for each client. You must do this if you want to submit your client's returns online. When you're authorised, HMRC can deal with you online, by phone or in writing about your client's MGD matters.

You can obtain online agent authorisation for MGD by following the steps below:

  • Log in to HMRC Online Services.
  • On the 'Your HMRC services' page, click 'Machine Games Duty'.
  • On the 'Authorise client' page, click 'Request an authorisation' in the 'Authorisation' section.
  • The 'Request authorisation' page provides you with an explanation of the steps to request authorisation, click 'Next'.
  • On the 'Request authorisation' page enter your client's Machine Games Duty registration number and business postcode. You can also input your client reference. Click the 'Next' button.
  • On the 'Un-submitted requests' page, click the the relevant boxes for the client(s) for whom you are requesting authorisation and then click the 'Authorise' button. You can add further clients by following 'Add another request' link.
  • On the 'Request authorisation - Confirmation' page - your client authorisation requests shown as 'Submitted' will appear on the 'Enter authorisation code' list.
  • The requested authorisation status for your client will be displayed. If you have received the authorisation code from you client, click the 'Enter authorisation code' link in the 'Action' column.
  • On the 'Enter authorisation code' page - enter the code provided by your client in the 'authorisation code' box and click the 'Submit' button.
  • The 'Enter authorisation code - Confirmation' page will advise you when the authorisation request has been accepted and your client added to your client list. Click the Next button.

Log in to HMRC Online Services

More useful links

Read more information about Machine Games Duty.

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