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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Machine Games Duty (MGD): MGD return periods and due date for filing and payment

Submitting MGD returns

MGD operators choose their return period which covers a three-month period when they register. They can submit their returns either:

  • online using the MGD online portal which updates ETMP
  • on paper and an HMRC operator will input the details to ETMP.

MGD due date for filing returns and payment

MGD operators must submit their MGD return and pay the amount due no later than 30 days following the end of the relevant return period.

If a return is not received by 14 days after this date, ETMP automatically generates and issues an estimated assessment known as a ‘central assessment’.

MGD central assessment

A central assessment is based on an average of previous returns filed or the number of machines in play. A central assessment is not appealable. An MGD operator must file their return to replace the central assessment or HMRC will pursue and enforce the amount estimated on the central assessment.

The due date for an MGD return or central assessment is 30 days from the end of the relevant return period. For example:

  • MGD operator selects a return period 1 January to 31 March.
  • MGD return and payment are due 30 days after the end of the return period; in this example, 30 April.
  • MGD return is not filed by 30 April - ETMP will generate a central assessment 14 days later; in this example, 14 May.

Please note that the date of issue of the central assessment may be plus or minus two or three days to allow for printing and dispatch.

MGD officer’s assessment

Compliance officers can use ETMP to raise an ‘officer’s assessment’. The due date for an MGD officer’s assessment is 30 days from the date of issue. An officer’s assessment is appealable.