Operational: Compliance checks: Officers Assessment
MGD registrations are administered through the Enterprise Tax Management Platform (ETMP) system. The MGD EX601 is the relevant form on SEES which officers should use for MGD assessments.
The MGD EX601 form consists of two pages. The first page entitled Notice of Assessment is the formal notification of the officer’s assessment and it is this page that will be sent to the MGD Operator. Page 2 entitled ETMP Key-in copy is the internal keying document which should be sent to the Cumbernauld Accounting Team (CAT) for processing. There are no CECAS (Customs & Excise Core Accounting System) or regime account codes required on the MGD EX601, and this form should be used for Machine Games Duty only.
There is also an MGD EX602 amendment of assessment form on SEES and an MGD Assessment checklist at MGD1250 to help complete the forms.
MGD assessment under-declarations do not require authorisation. The second signature may be that of a checking officer. The functions of the checking officer are to check that:
- the MGD EX601, explanatory letter and any schedule have been completed correctly and accurately (see MGD Assessment checklist); and
- arithmetical calculations are accurate.
The MGD EX601 SEES template should be completed with the relevant MGD Operator and assessment details using the MGD Assessment checklist to ensure all documents are completed correctly. The MGD registration number should be entered on the form. The inputting screen on SEES will require the Caseflow reference and will transfer the information into the case reference box on the form. You will also need to enter your PID details in order to identify the issuing officer on the ETMP system.
The MGD EX601 form does not include a remittance copy. The MGD EX601 is the formal notification of assessment and a separate remittance document will be generated and sent to the MGD operator when CAT key the assessment into ETMP. Once the MGD EX601 has been completed the following action should be taken:
- attach the MGD EX601 ETMP Key-in copy to a new email
- put MGD Officers Assessment in the subject line of the email
- send the email and attachment to Betting & Gaming, Corporate Treasury (Corporate Finance)
- send page one to the MGD Operator along with your accompanying letter, factsheets and schedules as appropriate
- attach a copy of the relevant documents to the appropriate Caseflow record for audit trail purposes.
Once the MGD EX601 is keyed by CAT the system will generate and issue the remittance / charge notice to the MGD operator providing them with details of how to pay.