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HMRC internal manual

Debt Management and Banking Manual

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

MGD operator

This is the operator liable to pay MGD.

MGD groups - group representative

A ‘group’ is an arrangement for simplifying MGD accounting administration. Two or more MGD operators may appoint a representative to deal with their affairs. Only one MGD return is required to be submitted to cover all members of the group for each period.

When a group representative is appointed, they are the first point of contact; however, all group members are jointly and severally liable for the MGD due. IDMS will hold the details of the group representative. The group signal is shown on the IDMS Signals screen.

You can find details of the group members on ETMP-MGD if required for enforcement activity.

Overseas tax representative

When an MGD operator is based abroad, they must appoint a representative who is based in the United Kingdom.

The overseas tax representative is jointly and severally liable for any MGD debts and is the first point of contact. IDMS will hold details of the overseas tax representative and the operator. Normal debt recovery processes apply.