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HMRC internal manual

Machine Games Duty

Operational: Compliance checks: notice for compulsory registration

Where you issue a compulsory registration notice you must include the following details:

  • The name of the person who must be registered
  • The date of issue
  • The address of each premises to which the notice relates
  • The reason why you regard that person as the registrable person for those premises
  • The date that they must respond by
  • What details the person must provide and if necessary, the form it should take. See MGD1160
  • The consequences of failing to provide the information requested
  • The address the response must be sent to

When you issue the Registration Notice you should also:

  • include the relevant link on the HMRC website to MGD Public Notice 452
  • give details of how to register online
  • print and include a paper registration form. See MGD1160.

You will also need to consider

  • 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