An earlier update explained that HM Revenue & Customs (HMRC) would not apply penalties for late submission of the first Machine Games Duty (MGD) returns. This only applies for the periods ending March, April and May 2013. Customers will need to ensure that returns which cover their second accounting period are submitted by the due date otherwise HMRC will issue a £100 late filing penalty. HMRC will also issue a warning letter where customers do not pay any MGD by the due date.
Follow the link below for more information about Machine Games Duty.