Dealing with HMRC – guidance

Machine Games Duty for Agents: HMRC Online Services

How to register for the Machine Games Duty for Agents online service and set up agent authorisations through the service.

Overview

Your client has to pay Machine Games Duty on machine games if at least one of the prizes on offer is cash and it’s more than the smallest cost to play the machine.

You can manage this on behalf of your client by using the Machine Games Duty for Agents online service, part of HMRC Online Services.

You can use the service to:

  • set up online authorisation for you to act on behalf of your client
  • change your client’s registration details
  • file your client’s Machine Games Duty returns online
  • view your client’s Machine Games Duty returns that have been filed online

How to register for Machine Games Duty for Agents

If you’re not registered for HMRC Online Services

You’ll need to sign up to as a new user and add the service to your account.

If you already have an HMRC Online Services account

You can add Machine Games Duty for Agents to your services, to do this:

  1. Log in to HMRC Online Services.
  2. Go to ‘Your HMRC services’.
  3. Add ‘Machine Games Duty for Agents’ to your portfolio from the ‘Services you can add’ section.

You’ll be given a ‘Machine Games Duty agent reference number’ and a ‘Gateway Agent Identifier’ on the registration and enrolment summary. You should make a note of these as they won’t be sent to you separately.

Agent authorisation for Machine Games Duty

Once you’ve signed up for Machine Games Duty for Agents you need to set up your agent authorisation to act for each client.

To set up agent authorisation to act on behalf of a client for Machine Games Duty:

  1. Log in to HMRC Online Services.
  2. On the ‘Your HMRC services’ page, select ‘Machine Games Duty’.
  3. On the ‘Authorise client’ page, choose ‘Request an authorisation’ and follow the instructions.

Once you’re authorised, as well as using the online service, you’ll also be able to contact HMRC by phone or post on behalf of your client.