{"analytics_identifier":null,"base_path":"/machine-game-duty","content_id":"3f8fa6ae-5d42-4e62-9259-24fc15ff0c9a","description":"Machine Games Duty (MGD): what you pay it on, how to register, filing your return and changing your details.","details":{"external_related_links":[],"hide_chapter_navigation":false,"parts":[{"body":"<p>You may have to pay Machine Games Duty (<abbr title=\"Machine Games Duty\">MGD</abbr>) if you have machines that give cash prizes (such as slot, fruit or quiz machines) on your premises.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p>This guide is also available <a href=\"/toll-peiriannau-hapchwarae\">in Welsh (Cymraeg)</a>.</p>\n</div>\n\n<p>You do not pay the duty on any of the following:</p>\n\n<ul>\n  <li>machines where the prize is less than the cost to play</li>\n  <li>takings from charity events, tournaments or lottery machines</li>\n  <li>machines for domestic use</li>\n</ul>\n\n<p>Takings from machine games are exempt from <abbr title=\"Value Added Tax\">VAT</abbr> if you pay Machine Games Duty.</p>\n\n<h2 id=\"who-must-register-and-pay\">Who must register and pay</h2>\n\n<p>You’re responsible for registering, reporting and paying Machine Games Duty if you’re the current holder of any of the following for the premises:</p>\n\n<ul>\n  <li>licence for gambling or to sell alcohol</li>\n  <li>family entertainment centre gaming machine permit</li>\n  <li>club premises certificate</li>\n  <li>club gaming or machine permit</li>\n  <li>prize gaming permit or amusement permit</li>\n  <li>club registration certificate</li>\n  <li>bookmaking office licence or bingo club licence</li>\n</ul>\n\n<p>There are different rules if you’re the tenant of a pub. You’re responsible for Machine Games Duty, rather than the premises licence owner (usually the pub’s owner).</p>\n\n<p>If the premises is not licensed, it is usually the manager or owner who must register. You’re not responsible for the duty if you only supply the machines.</p>\n\n<h2 id=\"what-you-must-do\">What you must do</h2>\n\n<p>If you’re responsible for the duty you must:</p>\n\n<ol class=\"steps\">\n  <li>\n    <p><a href=\"/machine-game-duty/register\">Register for Machine Games Duty</a> before you make your machines available to play.</p>\n  </li>\n  <li>\n    <p>Work out what you owe and send <abbr title=\"HM Revenue and Customs\">HMRC</abbr> a return every 3 months.</p>\n  </li>\n  <li>\n    <p>Pay what you owe within 30 days of sending a return.</p>\n  </li>\n  <li>\n    <p>Keep records of the takings from your machine games and your returns for 4 years.</p>\n  </li>\n</ol>\n\n<div role=\"note\" aria-label=\"Warning\" class=\"application-notice help-notice\">\n<p>You may have to pay a penalty if you do not register when you should.</p>\n</div>\n\n<h3 id=\"if-you-stop-being-responsible-for-the-duty\">If you stop being responsible for the duty</h3>\n\n<p>If you stop being responsible, for example because your pub tenancy ends or you remove the machines, you must <a href=\"/machine-game-duty/changes\">cancel your registration</a>.</p>\n\n<p>If you do not cancel, <abbr title=\"HM Revenue and Customs\">HMRC</abbr> will continue to send you requests for returns and payment based on estimates of what you owe (known as ‘central assessments’).</p>\n\n","slug":"who-pays","title":"Overview"},{"body":"<p>Register for Machine Games Duty (<abbr title=\"Machine Games Duty\">MGD</abbr>) at least 14 days before you make your machines available to play.</p>\n\n<p>You must have an HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) business tax account to register. If you do not have one, you can <a rel=\"external\" href=\"https://www.tax.service.gov.uk/government-gateway-registration-frontend?accountType=organisation&amp;continue=/business-account/&amp;origin=MGD-frontend\">create a business tax account</a>.</p>\n\n<p>Once signed in, to register for Machine Games Duty you’ll need:</p>\n\n<ul>\n  <li>any licence or permit numbers for your premises</li>\n  <li>your Unique Taxpayer Reference (<abbr title=\"Unique Taxpayer Reference\">UTR</abbr>), if you’re registered for Self Assessment or Corporation Tax</li>\n  <li>your <abbr title=\"Value Added Tax\">VAT</abbr> number, if you’re registered for <abbr title=\"Value Added Tax\">VAT</abbr>\n</li>\n  <li>your National Insurance number</li>\n  <li>to know how many machines you have</li>\n  <li>your accountant’s Machine Games Duty agent reference number and postcode, if you want them to file returns on your behalf</li>\n</ul>\n\n<p>If you include your email address when you register you’ll get reminders when your returns are due.</p>\n\n<p><a class=\"gem-c-button govuk-button govuk-button--start\" role=\"button\" data-module=\"govuk-button\" data-ga4-attributes='{\"event_name\":\"navigation\",\"type\":\"start button\"}' draggable=\"false\" href=\"https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account/&amp;origin=MGD-frontend\"><span> Register now </span><svg class=\"govuk-button__start-icon govuk-!-display-none-print\" xmlns=\"http://www.w3.org/2000/svg\" width=\"17.5\" height=\"19\" viewbox=\"0 0 33 40\" focusable=\"false\" aria-hidden=\"true\"><path fill=\"currentColor\" d=\"M0 0h13l20 20-20 20H0l20-20z\"></path></svg></a></p>\n\n<h2 id=\"if-you-want-to-file-paper-returns\">If you want to file paper returns</h2>\n\n<p>Fill in and send the <a href=\"/government/publications/gambling-duties-machine-games-duty-application-to-register-a-business-mgd1\">registration form</a> if you want to file paper returns.</p>\n\n<h2 id=\"after-youve-registered\">After you’ve registered</h2>\n\n<p>You’ll need to:</p>\n\n<ul>\n  <li>work out what you owe and <a href=\"/machine-game-duty/file-return\">file a return</a> every 3 months</li>\n  <li>keep your returns, receipts of your machine takings and details of your calculations for 4 years</li>\n</ul>\n\n","slug":"register","title":"Register"},{"body":"<p>You pay Machine Games Duty (<abbr title=\"Machine Games Duty\">MGD</abbr>) on the total net takings from your machine games.</p>\n\n<p>This is what you charge to play the games minus the amount you pay as winnings, including non-cash prizes.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p>You do not pay it on takings from charity events, tournaments, lottery machines or if the machine is for domestic use.</p>\n</div>\n\n<h2 id=\"machine-games-duty-rates\">Machine Games Duty rates</h2>\n\n<table>\n  <thead>\n    <tr>\n      <td></td>\n      <th scope=\"col\">Cost to play</th>\n      <th scope=\"col\">Prize</th>\n      <th scope=\"col\">Rate you pay</th>\n    </tr>\n  </thead>\n  <tbody>\n    <tr>\n      <th scope=\"row\">Machine type 1 - lower rate</th>\n      <td>20 pence or less</td>\n      <td>£10 or less</td>\n      <td>5%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">Machine type 2 - standard rate</th>\n      <td>21 pence to £5</td>\n      <td>£11 or more</td>\n      <td>20%</td>\n    </tr>\n    <tr>\n      <th scope=\"row\">All other machine types - higher rate</th>\n      <td>More than £5</td>\n      <td>Any</td>\n      <td>25%</td>\n    </tr>\n  </tbody>\n</table>\n\n<p>If your machine has more than one type of game, you pay the rate for the highest rated game on all takings from the machine.</p>\n\n<h3 id=\"example\">Example</h3>\n<div class=\"example\">\n  <p>If your machine has 5 games that cost 20 pence to play, and one that costs £6 to play, you’d pay 25% on your net takings from the machine. So if your net takings are £400 you’d pay £100 in duty.</p>\n</div>\n\n","slug":"how-much-you-pay","title":"How much you pay"},{"body":"<p>You must file a Machine Games Duty (<abbr title=\"Machine Games Duty\">MGD</abbr>) return every 3 months.</p>\n\n<p>Your return is due within 30 days of the end of the accounting period.</p>\n\n<p>You’ll need:</p>\n\n<ul>\n  <li>records of your total net takings from machine games</li>\n  <li>details of how you worked out the figures</li>\n</ul>\n\n<p>You must still send a return even if you do not owe anything, or your business has not traded during the accounting period for any reason. Enter ‘0’ in all boxes.</p>\n\n<p><a class=\"gem-c-button govuk-button govuk-button--start\" role=\"button\" data-module=\"govuk-button\" data-ga4-attributes='{\"event_name\":\"navigation\",\"type\":\"start button\"}' draggable=\"false\" href=\"https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account/&amp;origin=MGD-frontend\"><span> File your return </span><svg class=\"govuk-button__start-icon govuk-!-display-none-print\" xmlns=\"http://www.w3.org/2000/svg\" width=\"17.5\" height=\"19\" viewbox=\"0 0 33 40\" focusable=\"false\" aria-hidden=\"true\"><path fill=\"currentColor\" d=\"M0 0h13l20 20-20 20H0l20-20z\"></path></svg></a></p>\n\n<h2 id=\"if-you-chose-to-file-using-paper-forms\">If you chose to file using paper forms</h2>\n\n<p>HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) will send you paper forms when your return is due. If you do not receive them, <a href=\"/find-hmrc-contacts/gambling-duties-enquiries\">contact the helpline</a>.</p>\n\n<h2 id=\"after-youve-filed-your-return\">After you’ve filed your return</h2>\n\n<p><a href=\"/pay-machine-games-duty\">Pay your Machine Games Duty bill</a> within 30 days of the end of your accounting period.</p>\n\n<div role=\"note\" aria-label=\"Warning\" class=\"application-notice help-notice\">\n<p>You may have to pay a penalty if your return or payment is late. HMRC can also charge you an estimate of what you owe.</p>\n</div>\n\n<p>You must keep your returns, receipts of your machine takings and details of your calculations for 4 years.</p>\n\n","slug":"file-return","title":"File your return"},{"body":"<p><a rel=\"external\" href=\"https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account/&amp;origin=MGD-frontend\">Sign in to the Machine Games Duty (<abbr title=\"Machine Games Duty\">MGD</abbr>) service</a> to:</p>\n\n<ul>\n  <li>update your personal details</li>\n  <li>cancel your registration, for example if you’re no longer responsible for the duty, you remove the machines or you stop trading</li>\n  <li>register as part of a group of companies rather than individually</li>\n  <li>add, change or remove an agent authorised to file returns for you</li>\n</ul>\n\n<p>You can also <a href=\"/find-hmrc-contacts/gambling-duties-enquiries\">contact HM Revenue and Customs</a> (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>). You’ll need to tell them your registration number.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n  <p>If you do not cancel when you’re no longer responsible for the duty, <abbr title=\"HM Revenue and Customs\">HMRC</abbr> will continue to send you requests for returns and payment.</p>\n</div>\n\n<h2 id=\"switch-to-file-online-instead-of-sending-paper-returns\">Switch to file online instead of sending paper returns</h2>\n\n<p>If you already have an <abbr title=\"HM Revenue and Customs\">HMRC</abbr> online account, <a rel=\"external\" href=\"https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account/add-tax/other&amp;origin=MGD-frontend\">sign in to add the service</a>.</p>\n\n<p>Otherwise, <a rel=\"external\" href=\"https://www.tax.service.gov.uk/government-gateway-registration-frontend?accountType=organisation&amp;continue=/business-account/&amp;origin=MGD-frontend\">register for an <abbr title=\"HM Revenue and Customs\">HMRC</abbr> account</a> and sign up for Machine Games Duty.</p>\n\n","slug":"changes","title":"Change your details or cancel your registration"}]},"document_type":"guide","first_published_at":"2013-02-15T14:00:19+00:00","links":{"available_translations":[{"api_path":"/api/content/machine-game-duty","api_url":"https://www.gov.uk/api/content/machine-game-duty","base_path":"/machine-game-duty","content_id":"3f8fa6ae-5d42-4e62-9259-24fc15ff0c9a","document_type":"guide","links":{},"locale":"en","public_updated_at":"2014-11-28T10:23:10Z","schema_name":"guide","title":"Machine Games 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