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HMRC internal manual

Machine Games Duty

Operational: Compliance checks: visiting premises: follow-up action

What you need to do or consider following your review and visit will depend on your findings.

Where you have considered each risk that has been identified and the person’s MGD position and liability to MGD is correct you should follow the guidance in the Compliance Handbook

Where you have identified that the person’s MGD position or liability is incomplete or incorrect you should follow the instructions in the Compliance Handbook. You may also need to consider:

  • issuing a Compulsory Registration Notice MGD1140
  • penalties, see MGD1230
  • duty which arose before registration. See MGD1130
  • whether the person’s behaviour indicates that duty may not be paid and a security should be required. See MGD1150