The contact address for gambling duties has changed to HMRC, Excise Processing Teams, BX9 1GL.
Update to sections 6.5, including a change of address for 15.1.2, 15.1.4 and 15.1.5. Sections 6.8 'Are there any special transitional rules for the start of MGD' and 12.5 'What are the special transitional rules for accounting periods at the start of MGD' have been deleted. Renumbered section 6.9 to 6.8 and 6.10 to 6.9.
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.
Section 16.2 has been updated as the option to pay at the Post Office has been withdrawn.
The postal address has been updated throughout the notice.
The postal address in section 15.1.6 has been updated.
The address' at 15.1.2, 15.1.4, 15.1.5, 15.1.6 and 18.1.2 have been updated.
The postal address in sections 14.3 and 16.2 has been updated.
The address for the National Registration Unit has changed.
Update to Machine Games Duty (MGD) Notice 452 to reflect the new additional higher rate of MGD which comes into effect 1 March 2015