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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Machine Games Duty (MGD): MGD registration and variations

Machine games operators must register before dutiable machine games are provided for play. They can register online using HMRC Online Services. MGD operators select their return period when they register.

Once registered, operators can submit their MGD returns and view their account online.

For those operators who do not use online services, there is a paper channel available. They must submit a registration form to the:

National Registration Unit
HM Revenue & Customs
Portcullis House
21 India Street
G2 4PZ

MGD registration number

Once registered, HMRC issues the MGD operator with their MGD registration number. It is made up of 14 characters; for example, XAM00001234567. This is the ETMP reference number to access an MGD operator’s account on ETMP-MGD.

Any change to registration details (for example, business address or number of machines in play) is known as a ‘variation’. MGD operators who have registered for online services can submit their variations online. Operators who do not use the online services must notify their variations to the NRU.