CH155380 - Penalties for Failure to Pay on Time: Rules for specific taxes: Machine Games Duty (MGD): Penalties: Assessments in absence of a return, amendments and corrections
A person is liable to a penalty where they pay late an amount of MGD that results from
- HMRC issuing an assessment in the absence of a return, or
- the person amending their return to correct an inaccuracy.
See below for what the penalty date is for each of these.
Assessment made in the absence of a return
Where we have issued an assessment in the absence of a return for a period, the penalty date is the day after the due date that would have applied if the MGD had been shown on a timely return for that period.
Assessment, other than in absence of a return, and amendment or correction of a return
Where further MGD is due and payable resulting from an assessment, amendment or correction of a return, the penalty date is the day after the due date for this further MGD.
Note: If a person makes an amendment or correction to a return, this may indicate that the original return was incorrect and that they may well be liable to an inaccuracy penalty under Schedule 24 FA07.