Dealing with HMRC – guidance

Machine Games Duty for Agents online service

How to register for the HMRC Machine Games Duty for Agents online service, make client authorisations, and make changes to your client's details.


The service will let you set up client authorisations online, make changes to your client’s registration details and view their account. You’ll also be able to submit Machine Games Duty (MGD) Returns on your client’s behalf when they are due.

Machine Games Duty for Agents - an overview

HMRC’s Machine Games Duty for Agents service will let you to carry out a number of tasks online on behalf of your clients.

Key features of the service include:

  • setting up online authorisation for you to act on behalf of your client
  • changing your client’s registration details

In time, the service will also let you:

  • submit your client’s MGD Returns online
  • view your client’s MGD Returns that have been submitted online

Signing up for Machine Games Duty for Agents

If you’re already using HMRC Online Services

You can add Machine Games Duty for Agents to your services by logging in to HMRC Online Services and adding Machine Games Duty for Agents to your portfolio from the ‘Services you can add’ section of ‘Your HMRC services’.

If you’re a new user

You need to sign up for HMRC Online Services and enrol for MGD for Agents.

The ‘Registration and Enrolment summary’ page confirms when you have successfully enrolled and displays your ‘MGD agent reference number’ and your ‘Gateway Agent Identifier’. You will need to make a note of these as they will not be sent to you.

Online agent authorisation for MGD

Once you’ve signed up for Machine Games Duty for Agents you need to complete the online agent authorisation process for each client. You must do this if you want to submit your client’s returns online. When you’re authorised, HMRC can deal with you online, by phone or in writing about your client’s MGD matters.

You can obtain online agent authorisation for MGD by following the steps below:

  1. Log in to HMRC Online Services.
  2. On the ‘Your HMRC services’ page, click ‘Machine Games Duty’.
  3. On the ‘Authorise client’ page, click ‘Request an authorisation’ in the ‘Authorisation’ section.
  4. The ‘Request authorisation’ page provides you with an explanation of the steps to request authorisation, click ‘Next’.
  5. On the ‘Request authorisation’ page enter your client’s Machine Games Duty registration number and business postcode. You can also input your client reference. Click the ‘Next’ button.
  6. On the ‘Un-submitted requests’ page, click the the relevant boxes for the client(s) for whom you are requesting authorisation and then click the ‘Authorise’ button. You can add further clients by following ‘Add another request’ link.
  7. On the ‘Request authorisation - Confirmation’ page - your client authorisation requests shown as ‘Submitted’ will appear on the ‘Enter authorisation code’ list.
  8. The requested authorisation status for your client will be displayed. If you have received the authorisation code from you client, click the ‘Enter authorisation code’ link in the ‘Action’ column.
  9. On the ‘Enter authorisation code’ page - enter the code provided by your client in the ‘authorisation code’ box and click the ‘Submit’ button.
  10. The ‘Enter authorisation code - Confirmation’ page will advise you when the authorisation request has been accepted and your client added to your client list. Click the Next button.

Log in to HMRC Online Services

Further information

Read more information about Machine Games Duty