Giving you the support you need for Machine Games Duty
Important: you must make a Machine Games Duty (MGD) return and pay on time. There are penalties for missing the deadlines.
The back of your MGD registration document lists the months in which each of your return periods ends (four a year) - each return period ends on the last day of the month. You need to make a return and pay what you owe by the last working day before 30 days after the end of each return period.
HM Revenue & Customs (HMRC) tries to help you to do this.
If you are an online MGD customer and provided HMRC has your email address HMRC will email you a reminder that your next return is due.
If you are a paper MGD customer HMRC will send you a return through the 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.
Machine Games Duty Online Guide
How to submit your Machine Games Duty return online
Machine Games Duty - information about registration for MGD and VAT implications (PDF 70K)
Machine Games Duty - questions and answers (PDF 82K)
Machine Games Duty first returns – penalties for late filing
