Giving you the support you need for Machine Games Duty

  • You are here:
  • Home >
  • Machine Games Duty

Machine Games Duty

IMPORTANT: You must make an MGD return and pay on time. There are penalties for missing the deadlines.

On the back of your MGD registration document you will find details of the months in which each of your accounting periods ends (four a year) - each accounting period ends on the last day of the month. After the end of each period, you need to make a return and pay what you owe by the last working day before 30 days has elapsed.

HMRC can help you to do this:

If you are an online MGD customer and you have given us your email address we will email you a reminder that your next return is due.

Our online service is quick and easy to use, however if you have chosen to file your returns on paper we will send you one by post at the end of each period. If you think you should have received a paper return but have not done so you should ring the Excise & Customs Helpline straightaway. You can't download a blank paper return from the internet.

Basic guides

Machine Games Duty

Machine Games Duty Online Guide

How to submit your Machine Games Duty return online

Notices and publications

Machine Games Duty Notice 452

Machine Games Duty - information about registration for MGD and VAT implications (PDF 70K)

Machine Games Duty - questions and answers (PDF 60K)

Important updates

Changes were announced at Budget 2014 about the introduction of a new 25% rate of MGD. This new higher rate will be introduced on 1 March 2015

Amusement Machine Licence Duty refund errors (PDF 19K)

Machine Games Duty returns - penalties for late filing update

Machine Games Duty urgent update 

Machine Games Duty first returns - penalties for late filing

MGD and VAT Excise Information Note 03/12