How to pay Amusement Machine Licence Duty

This guide offers a reminder of Amusement Machine Licence Duty payment deadlines and explains all of the available payment options.

There are only two ways to pay. You can either:

apply to pay by monthly instalments using Direct Debit
pay the full amount due on your licence application form(s) by cheque

HM Revenue & Customs (HMRC) recommends that you make your Amusement Machine Licence Duty payments electronically by Direct Debit because:

it’s safe and secure
it puts you in control, making it less likely you'll miss a payment deadline
it provides certainty about when your payment will reach HMRC
unlike any other payment method you are protected by the Direct Debit Guarantee
it avoids the need to write cheques - and saves postage if you normally pay by post

On this page:

Amusement Machine Licence Duty applications and payment deadlines
Paying in instalments by Direct Debit
Paying by post
Correspondence or receipt requests
More useful links

Amusement Machine Licence Duty applications and payment deadlines

You will need to apply for an Amusement Machine Licence using the necessary application or renewal forms. These forms will provide you with the rates of duty for each type of machine. If HMRC receives your application and payment for licence(s) after your requested start date, your licence will start from the date of receipt by HMRC. You can only make machines available for play from this day.

If paying by Direct Debit you can pay your Amusement Machine Licence Duty in 12 monthly instalments (see the section Paying in instalments by Direct Debit for details of payment deadlines).

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Paying Amusement Machine Licence Duty in instalments by Direct Debit

When applying for a 12-month licence you can apply to pay for it by 12 monthly instalments. There are no restrictions on the type or cost of the licence or the number of machines involved.

12 monthly instalments can only be paid by Direct Debit.
Once you have set up a Direct Debit Instruction with your bank or building society, HMRC will automatically collect payment from your bank account.

When paying by Direct Debit a small charge is added to your bill.

The first instalment is not collected until after the start date of the licence. Payments are then collected as follows:

Non-bulk users

On the 22nd of each month (or the next working day).

Bulk users

Last working day of the month for licences starting on the 1st to the 15th of a month.
13th (or next working day) of the month for licences starting on the 16th to the 31st of the previous month.

What happens if you don't pay an instalment by the due date?

You will be given seven days from the date we notify you of the failed instalment to make a replacement payment. If you do not pay the missing instalment within 7 days of the notification:

the licence will be treated as having ceased to be in force from the time when the instalment became due
you will become liable for any unpaid duty
any amusement machines found on the premises relating to the licence may be seized

Find out about the Direct Debit Guarantee (PDF 49K)

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Paying Amusement Machine Licence Duty by post

HMRC recommends that you make your Amusement Machine Licence Duty payments by Direct Debit, described elsewhere in this guide. Electronic payments are generally more efficient and secure, provided you give HMRC an accurate reference number.

However if paying by post please:

make your cheque payable to 'HM Revenue & Customs only' followed by your Amusement Machine Licence Duty reference number and send it with your return using the pre-addressed envelope sent by HMRC. or to the address below
do not fold the payslip or cheque and do not fasten them with paper clips or staples or in any other manner

If you are sending a payment to HMRC and do not have a pre-addressed HMRC envelope please send your payment to:

HMRC Cumbernauld Accounting Team
St Mungo’s Road
Cumbernauld
Glasgow
G70 5WY

To allow for possible postal delays (for which HMRC are not responsible) please allow at least three working days for the payment to reach them.

Postdated cheques

You must date the cheque for no later than one day before you want the licence to start.

For administration reasons HMRC cannot accept postdated cheques more than one month before the licence start date.

If you pay by postdated cheque your licence will not be processed before the date shown on the cheque.

Licences issued against cheque payments that are dishonoured will be void and the amusement machine(s), if in play, will be liable to seizure.

To allow for possible postal delays (for which HMRC is not responsible) please allow at least three working days for the payment to reach them.

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Amusement Machine Licence Duty correspondence or receipt requests

In order to minimise costs to all taxpayers HMRC does not automatically issue receipts for payments.

If you have made your payment electronically using one of the methods described elsewhere in this guide you can confirm from your own bank or building society statement that payment has cleared your account.

However, if you are paying HMRC by post and you need to ask for a receipt, include a separate letter with your payment. If you wish to tell HMRC about a change (for example a new address) you will need to include a separate letter with your payment if paying by post or write to them separately if you have made your payment electronically, at the address below