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HMRC internal manual

Machine Games Duty

HM Revenue & Customs
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Operational: Compliance checks: visiting premises: number and location of machines

There is a risk that an operator may omit machine games takings by not giving a full inventory of the machines on the premises.

As part of your compliance check you should check that the number of machines on the premises matches the number in any third party information provided by RIS or as shown on the registration form. If not, you should ask for an appropriate explanation. Where machines have been brought to, or removed from, the premises you should ensure there is adequate paperwork and an explanation for why and when the machine was added/removed.