Compliance checks: penalties if you don't file Machine Games Duty returns on time - CC/FS18c

Factsheet on the penalties HM Revenue and Customs may charge if your return is more than 12 months late, for periods starting on or after 1 February 2013.



Factsheets are for guidance only and reflect HM Revenue and Customs position at the time of writing.

Published 13 October 2014
Last updated 15 December 2017 + show all updates
  1. This factsheet has been updated to include new legislation about when a penalty is restricted because of the timing of the disclosure.
  2. Updates have been made to paragraph 'When we will not charge you any penalties for failure to file on time'.
  3. First published.