Notice

Excise Notice 452: Machine Games Duty

This notice explains how Machine Games Duty is charged and who has to pay.

Documents

Details

This notice cancels and replaces Notice 452 (November 2017).

Published 23 September 2014
Last updated 24 May 2018 + show all updates
  1. Updates to sections 16.2 'who should register', 14.2 'when must I make a return' and 15.1.3 'paying too much duty by mistake' have been added.
  2. Section 16.2 has been updated as the option to pay at the Post Office has been withdrawn.
  3. The postal address has been updated throughout the notice.
  4. The postal address in section 15.1.6 has been updated.
  5. The address' at 15.1.2, 15.1.4, 15.1.5, 15.1.6 and 18.1.2 have been updated.
  6. The postal address in sections 14.3 and 16.2 has been updated.
  7. The address for the National Registration Unit has changed.
  8. Update to Machine Games Duty (MGD) Notice 452 to reflect the new additional higher rate of MGD which comes into effect 1 March 2015
  9. First published.