This guide explains how to submit a Machine Games Duty (MGD) return online using the MGD Online Service (part of the HM Revenue & Customs (HMRC) Online Service). Submitting an MGD return online is quick, convenient, reliable and secure. You have to submit your return and payment no later than 30 days after the end of the accounting period.
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.
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You can submit your returns online using the MGD Online Service. Before you can submit your returns online, you must have signed up for the MGD Online Service. Once you’ve done so, you’ll be able to see which returns you need to submit and you can submit your returns immediately. If you provided HM Revenue & Customs with an email address when you registered online for MGD you’ll receive an email reminder to let you know when your returns are due.
If you registered for MGD using a paper form and now want to submit returns online and haven’t signed up to use HMRC’s Online Service, you’ll need to sign up as a ‘new user’. You’ll need to create an HMRC online account as an ‘organisation’.
If you registered for MGD online and you’ve signed up for the MGD Online Service and you want to submit a return, follow this link:
You can use an agent to submit your returns online. Before they can submit your return online for you, they’ll have to:
You’ll then receive a letter containing a unique authorisation code and asking you to confirm the authorisation request. You should pass the code immediately to your agent (if you agree the authorisation) and they’ll enter it online.
The authorisation code is valid for 30 days from the date of the letter. If it is not activated within 30 days, your agent will need to set up authorisation again and you will receive a fresh authorisation code - so please make sure you don’t delay giving the code to your agent.
Once you have signed up for the MGD online service, you can submit your return online by following the instructions below.
Please note that you cannot submit a return for a particular period until that period has finished, as you will not be able to see the blank return for the period until that period has finished.1. After you have logged in to the MGD online service click on the 'Submit a return' link from the 'At a glance' page. The 'Submit a return' screen lets you view those periods for which a return is due.
A copy of every MGD return you submit online will be automatically saved on your MGD Online Services account for a period of 15 months after submission. You can view your submitted returns from the left hand menu on the 'At a Glance' page by selecting the 'View submitted returns' link. You can also print off a copy of the return.
If your return shows that you don’t owe any MGD in this period you must still complete a return (sometimes referred to as a ‘nil’ return) by entering a value of ‘0’ in all boxes.
If you do not submit your return or pay your MGD on time you may be liable to a penalty. To avoid the possibility of a penalty make sure your return and payment of any MGD due is received by the due date.
It's important to check you have completed all the relevant boxes in the correct format. You can’t amend the return online after you have submitted it, so it’s important to make sure it’s right before you submit it. If you find an error after your return has been submitted, you can correct the error by either:
If you have checked everything, but HMRC's system won't accept your return, you should check the HMRC website (follow the link below) to check if there are any known problems and what to do if there are.
If you find that you can't submit your return and you get an error message, you will need to print or make a note of the error message details before contacting HMRC.
You should pay any MGD due by an approved electronic method by the due date, which will be shown on your return. You must make sure that cleared funds reach HMRC's bank account by this date. If your payment arrives later than the due date you may be liable to a penalty for late payment.
To view MGD news updates, log in to MGD Online Service and go to the 'At a glance' page and the section headed ‘News’
You can get help with using the MGD Online Service in the following guides, which can be printed off.
If you can’t find the answer to your query on the HMRC website, you can also get help over the telephone from the Excise and Customs Helpline. This helpline can help with all MGD Online services including registering and signing up for MGD Online, submitting your MGD Returns and for general MGD enquiries.