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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Machine Games Duty (MGD): appeals, interest objections and time to pay

Interest objections

Objections to interest should be dealt with according to DMBM404020 on common types of objection.


All relevant outputs from ETMP contain details of the appeal procedure. Appeals should be made in writing to:

CITEX Written Enquiry Team
HM Revenue & Customs
PO BOX 3001
G67 9EX

Time to pay

You can deal with requests for ‘Time to Pay’ for MGD in line with the current guidance in DMBM803500.