{"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":"\u003cp\u003eYou may have to pay Machine Games Duty (\u003cabbr title=\"Machine Games Duty\"\u003eMGD\u003c/abbr\u003e) if you have machines that give cash prizes (such as slot, fruit or quiz machines) on your premises.\u003c/p\u003e\n\n\u003cdiv role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\"\u003e\n  \u003cp\u003eThis guide is also available \u003ca href=\"/toll-peiriannau-hapchwarae\"\u003ein Welsh (Cymraeg)\u003c/a\u003e.\u003c/p\u003e\n\u003c/div\u003e\n\n\u003cp\u003eYou do not pay the duty on any of the following:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003emachines where the prize is less than the cost to play\u003c/li\u003e\n  \u003cli\u003etakings from charity events, tournaments or lottery machines\u003c/li\u003e\n  \u003cli\u003emachines for domestic use\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eTakings from machine games are exempt from \u003cabbr title=\"Value Added Tax\"\u003eVAT\u003c/abbr\u003e if you pay Machine Games Duty.\u003c/p\u003e\n\n\u003ch2 id=\"who-must-register-and-pay\"\u003eWho must register and pay\u003c/h2\u003e\n\n\u003cp\u003eYou’re responsible for registering, reporting and paying Machine Games Duty if you’re the current holder of any of the following for the premises:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003elicence for gambling or to sell alcohol\u003c/li\u003e\n  \u003cli\u003efamily entertainment centre gaming machine permit\u003c/li\u003e\n  \u003cli\u003eclub premises certificate\u003c/li\u003e\n  \u003cli\u003eclub gaming or machine permit\u003c/li\u003e\n  \u003cli\u003eprize gaming permit or amusement permit\u003c/li\u003e\n  \u003cli\u003eclub registration certificate\u003c/li\u003e\n  \u003cli\u003ebookmaking office licence or bingo club licence\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eThere 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).\u003c/p\u003e\n\n\u003cp\u003eIf 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.\u003c/p\u003e\n\n\u003ch2 id=\"what-you-must-do\"\u003eWhat you must do\u003c/h2\u003e\n\n\u003cp\u003eIf you’re responsible for the duty you must:\u003c/p\u003e\n\n\u003col class=\"steps\"\u003e\n  \u003cli\u003e\n    \u003cp\u003e\u003ca href=\"/machine-game-duty/register\"\u003eRegister for Machine Games Duty\u003c/a\u003e before you make your machines available to play.\u003c/p\u003e\n  \u003c/li\u003e\n  \u003cli\u003e\n    \u003cp\u003eWork out what you owe and send \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e a return every 3 months.\u003c/p\u003e\n  \u003c/li\u003e\n  \u003cli\u003e\n    \u003cp\u003ePay what you owe within 30 days of sending a return.\u003c/p\u003e\n  \u003c/li\u003e\n  \u003cli\u003e\n    \u003cp\u003eKeep records of the takings from your machine games and your returns for 4 years.\u003c/p\u003e\n  \u003c/li\u003e\n\u003c/ol\u003e\n\n\u003cdiv role=\"note\" aria-label=\"Warning\" class=\"application-notice help-notice\"\u003e\n\u003cp\u003eYou may have to pay a penalty if you do not register when you should.\u003c/p\u003e\n\u003c/div\u003e\n\n\u003ch3 id=\"if-you-stop-being-responsible-for-the-duty\"\u003eIf you stop being responsible for the duty\u003c/h3\u003e\n\n\u003cp\u003eIf you stop being responsible, for example because your pub tenancy ends or you remove the machines, you must \u003ca href=\"/machine-game-duty/changes\"\u003ecancel your registration\u003c/a\u003e.\u003c/p\u003e\n\n\u003cp\u003eIf you do not cancel, \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e will continue to send you requests for returns and payment based on estimates of what you owe (known as ‘central assessments’).\u003c/p\u003e\n\n","slug":"who-pays","title":"Overview"},{"body":"\u003cp\u003eRegister for Machine Games Duty (\u003cabbr title=\"Machine Games Duty\"\u003eMGD\u003c/abbr\u003e) at least 14 days before you make your machines available to play.\u003c/p\u003e\n\n\u003cp\u003eYou must have an HM Revenue and Customs (\u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e) business tax account to register. If you do not have one, you can \u003ca rel=\"external\" href=\"https://www.tax.service.gov.uk/government-gateway-registration-frontend?accountType=organisation\u0026amp;continue=/business-account/\u0026amp;origin=MGD-frontend\"\u003ecreate a business tax account\u003c/a\u003e.\u003c/p\u003e\n\n\u003cp\u003eOnce signed in, to register for Machine Games Duty you’ll need:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003eany licence or permit numbers for your premises\u003c/li\u003e\n  \u003cli\u003eyour Unique Taxpayer Reference (\u003cabbr title=\"Unique Taxpayer Reference\"\u003eUTR\u003c/abbr\u003e), if you’re registered for Self Assessment or Corporation Tax\u003c/li\u003e\n  \u003cli\u003eyour \u003cabbr title=\"Value Added Tax\"\u003eVAT\u003c/abbr\u003e number, if you’re registered for \u003cabbr title=\"Value Added Tax\"\u003eVAT\u003c/abbr\u003e\n\u003c/li\u003e\n  \u003cli\u003eyour National Insurance number\u003c/li\u003e\n  \u003cli\u003eto know how many machines you have\u003c/li\u003e\n  \u003cli\u003eyour accountant’s Machine Games Duty agent reference number and postcode, if you want them to file returns on your behalf\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eIf you include your email address when you register you’ll get reminders when your returns are due.\u003c/p\u003e\n\n\u003cp\u003e\u003ca 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/\u0026amp;origin=MGD-frontend\"\u003e\u003cspan\u003e Register now \u003c/span\u003e\u003csvg 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\"\u003e\u003cpath fill=\"currentColor\" d=\"M0 0h13l20 20-20 20H0l20-20z\"\u003e\u003c/path\u003e\u003c/svg\u003e\u003c/a\u003e\u003c/p\u003e\n\n\u003ch2 id=\"if-you-want-to-file-paper-returns\"\u003eIf you want to file paper returns\u003c/h2\u003e\n\n\u003cp\u003eFill in and send the \u003ca href=\"/government/publications/gambling-duties-machine-games-duty-application-to-register-a-business-mgd1\"\u003eregistration form\u003c/a\u003e if you want to file paper returns.\u003c/p\u003e\n\n\u003ch2 id=\"after-youve-registered\"\u003eAfter you’ve registered\u003c/h2\u003e\n\n\u003cp\u003eYou’ll need to:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003ework out what you owe and \u003ca href=\"/machine-game-duty/file-return\"\u003efile a return\u003c/a\u003e every 3 months\u003c/li\u003e\n  \u003cli\u003ekeep your returns, receipts of your machine takings and details of your calculations for 4 years\u003c/li\u003e\n\u003c/ul\u003e\n\n","slug":"register","title":"Register"},{"body":"\u003cp\u003eYou pay Machine Games Duty (\u003cabbr title=\"Machine Games Duty\"\u003eMGD\u003c/abbr\u003e) on the total net takings from your machine games.\u003c/p\u003e\n\n\u003cp\u003eThis is what you charge to play the games minus the amount you pay as winnings, including non-cash prizes.\u003c/p\u003e\n\n\u003cdiv role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\"\u003e\n  \u003cp\u003eYou do not pay it on takings from charity events, tournaments, lottery machines or if the machine is for domestic use.\u003c/p\u003e\n\u003c/div\u003e\n\n\u003ch2 id=\"machine-games-duty-rates\"\u003eMachine Games Duty rates\u003c/h2\u003e\n\n\u003ctable\u003e\n  \u003cthead\u003e\n    \u003ctr\u003e\n      \u003ctd\u003e\u003c/td\u003e\n      \u003cth scope=\"col\"\u003eCost to play\u003c/th\u003e\n      \u003cth scope=\"col\"\u003ePrize\u003c/th\u003e\n      \u003cth scope=\"col\"\u003eRate you pay\u003c/th\u003e\n    \u003c/tr\u003e\n  \u003c/thead\u003e\n  \u003ctbody\u003e\n    \u003ctr\u003e\n      \u003cth scope=\"row\"\u003eMachine type 1 - lower rate\u003c/th\u003e\n      \u003ctd\u003e20 pence or less\u003c/td\u003e\n      \u003ctd\u003e£10 or less\u003c/td\u003e\n      \u003ctd\u003e5%\u003c/td\u003e\n    \u003c/tr\u003e\n    \u003ctr\u003e\n      \u003cth scope=\"row\"\u003eMachine type 2 - standard rate\u003c/th\u003e\n      \u003ctd\u003e21 pence to £5\u003c/td\u003e\n      \u003ctd\u003e£11 or more\u003c/td\u003e\n      \u003ctd\u003e20%\u003c/td\u003e\n    \u003c/tr\u003e\n    \u003ctr\u003e\n      \u003cth scope=\"row\"\u003eAll other machine types - higher rate\u003c/th\u003e\n      \u003ctd\u003eMore than £5\u003c/td\u003e\n      \u003ctd\u003eAny\u003c/td\u003e\n      \u003ctd\u003e25%\u003c/td\u003e\n    \u003c/tr\u003e\n  \u003c/tbody\u003e\n\u003c/table\u003e\n\n\u003cp\u003eIf your machine has more than one type of game, you pay the rate for the highest rated game on all takings from the machine.\u003c/p\u003e\n\n\u003ch3 id=\"example\"\u003eExample\u003c/h3\u003e\n\u003cdiv class=\"example\"\u003e\n  \u003cp\u003eIf 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.\u003c/p\u003e\n\u003c/div\u003e\n\n","slug":"how-much-you-pay","title":"How much you pay"},{"body":"\u003cp\u003eYou must file a Machine Games Duty (\u003cabbr title=\"Machine Games Duty\"\u003eMGD\u003c/abbr\u003e) return every 3 months.\u003c/p\u003e\n\n\u003cp\u003eYour return is due within 30 days of the end of the accounting period.\u003c/p\u003e\n\n\u003cp\u003eYou’ll need:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003erecords of your total net takings from machine games\u003c/li\u003e\n  \u003cli\u003edetails of how you worked out the figures\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eYou 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.\u003c/p\u003e\n\n\u003cp\u003e\u003ca 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/\u0026amp;origin=MGD-frontend\"\u003e\u003cspan\u003e File your return \u003c/span\u003e\u003csvg 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\"\u003e\u003cpath fill=\"currentColor\" d=\"M0 0h13l20 20-20 20H0l20-20z\"\u003e\u003c/path\u003e\u003c/svg\u003e\u003c/a\u003e\u003c/p\u003e\n\n\u003ch2 id=\"if-you-chose-to-file-using-paper-forms\"\u003eIf you chose to file using paper forms\u003c/h2\u003e\n\n\u003cp\u003eHM Revenue and Customs (\u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e) will send you paper forms when your return is due. If you do not receive them, \u003ca href=\"/find-hmrc-contacts/gambling-duties-enquiries\"\u003econtact the helpline\u003c/a\u003e.\u003c/p\u003e\n\n\u003ch2 id=\"after-youve-filed-your-return\"\u003eAfter you’ve filed your return\u003c/h2\u003e\n\n\u003cp\u003e\u003ca href=\"/pay-machine-games-duty\"\u003ePay your Machine Games Duty bill\u003c/a\u003e within 30 days of the end of your accounting period.\u003c/p\u003e\n\n\u003cdiv role=\"note\" aria-label=\"Warning\" class=\"application-notice help-notice\"\u003e\n\u003cp\u003eYou may have to pay a penalty if your return or payment is late. HMRC can also charge you an estimate of what you owe.\u003c/p\u003e\n\u003c/div\u003e\n\n\u003cp\u003eYou must keep your returns, receipts of your machine takings and details of your calculations for 4 years.\u003c/p\u003e\n\n","slug":"file-return","title":"File your return"},{"body":"\u003cp\u003e\u003ca rel=\"external\" href=\"https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account/\u0026amp;origin=MGD-frontend\"\u003eSign in to the Machine Games Duty (\u003cabbr title=\"Machine Games Duty\"\u003eMGD\u003c/abbr\u003e) service\u003c/a\u003e to:\u003c/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003eupdate your personal details\u003c/li\u003e\n  \u003cli\u003ecancel your registration, for example if you’re no longer responsible for the duty, you remove the machines or you stop trading\u003c/li\u003e\n  \u003cli\u003eregister as part of a group of companies rather than individually\u003c/li\u003e\n  \u003cli\u003eadd, change or remove an agent authorised to file returns for you\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eYou can also \u003ca href=\"/find-hmrc-contacts/gambling-duties-enquiries\"\u003econtact HM Revenue and Customs\u003c/a\u003e (\u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e). You’ll need to tell them your registration number.\u003c/p\u003e\n\n\u003cdiv role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\"\u003e\n  \u003cp\u003eIf you do not cancel when you’re no longer responsible for the duty, \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e will continue to send you requests for returns and payment.\u003c/p\u003e\n\u003c/div\u003e\n\n\u003ch2 id=\"switch-to-file-online-instead-of-sending-paper-returns\"\u003eSwitch to file online instead of sending paper returns\u003c/h2\u003e\n\n\u003cp\u003eIf you already have an \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e online account, \u003ca rel=\"external\" href=\"https://www.tax.service.gov.uk/gg/sign-in?continue=/business-account/add-tax/other\u0026amp;origin=MGD-frontend\"\u003esign in to add the service\u003c/a\u003e.\u003c/p\u003e\n\n\u003cp\u003eOtherwise, \u003ca rel=\"external\" href=\"https://www.tax.service.gov.uk/government-gateway-registration-frontend?accountType=organisation\u0026amp;continue=/business-account/\u0026amp;origin=MGD-frontend\"\u003eregister for an \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e account\u003c/a\u003e and sign up for Machine Games Duty.\u003c/p\u003e\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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