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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Machine Games Duty (MGD): what is Machine Games Duty (MGD)?

Machine Games Duty (MGD) is the first new ‘duty’ since the formation of HMRC in 2005. From 1 February 2013, MGD replaced Amusement Machine Licence Duty (AMLD) plus associated VAT with a new duty based on the gross profit from Gaming Machines.

The Enterprise Tax Management Platform (ETMP), formerly known as SAFE, is the core system for MGD. ETMP has been enhanced for MGD and manages:

  • MGD registrations
  • MGD returns
  • accounting for MGD.

ETMP will automatically pass debts to IDMS at the due date.

The following areas are involved in processes for MGD.

  • National Registration Unit (NRU) - responsible for registrations and variations
  • CITEX Written Enquiries Team - deal with written enquiries
  • Excise Appeals Team - deal with appeals
  • Debt Management and Banking (DMB) - responsible for the banking, collection and recovery of MGD

You can find out more information about MGD on the Machine Games Duty webpage (HMRC website).


MGD is legislated in the Finance Bill 2012 (web).