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HMRC internal manual

Machine Games Duty

Operational: Compliance checks: visiting premises: registration checks

You should compare the registration details on the print out from the MGD accounting system against the facts and the information provided by the trader. You should:

  • Confirm the trader’s details and legal entity have not changed since last visit or since the business registered for MGD
  • Record in your notebook where these details have changed:

    • trading name
    • address of business
    • business status (for example, Sole Proprietor)
    • telephone numbers and e mail address
    • name of main contact
    • numbers of machines on which dutiable games are played. See MGD1080.
    • Premises licence, and Gambling Commission Operators Licence number if appropriate
    • MGD Registration Number
  • Record the number of machines:

    • higher rated
    • standard rated
    • lower rated

Advise the trader that Regulations 4 and 6 of the Machine Games Duty Regulations 2012 require them to notify any changes to their registration details either by updating the details using the online service or by writing to:

National Registration Unit
HM Revenue & Customs
Excise Processing teams


Advise the trader that this must be done immediately. Otherwise they may be liable to a penalty.