Direct Debit

You can only pay by Direct Debit if you’ve registered for Machine Games Duty (MGD) online.

Use your HM Revenue and Customs (HMRC) online account to set up a Direct Debit.

You can set up:

  • a single payment each time you file your return
  • automatic payment of the duty shown on your return (known as a ‘variable payment plan’)

Single payment

You can make a single one-off payment by Direct Debit online.

It takes 5 working days to process a Direct Debit payment the first time you set one up. It should take 3 working days next time if you’re using the same bank details.

Variable payment plan

You can set up regular automatic Direct Debit payments online only. Choose a ‘variable payment plan’ when setting up your Direct Debit.

It takes at least 10 working days to process a payment when you first set it up. Make sure your payment will reach HMRC before the deadline.

Your payment will then be taken automatically every time it’s due.

You’ll need to cancel your Direct Debit if you want to change to a different payment method.