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
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
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
- 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.
- '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'
- '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'
- 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
a new agent user through HMRC Online Services
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
- Log in to HMRC Online Services.
- On the 'Your HMRC services' page, click 'Machine
- 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.