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HMRC internal manual

VAT Betting and Gaming Guidance

HM Revenue & Customs
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"Relevant machine games": accounting for VAT on machine takings: dud coins

When takings are removed from machines, traders may find that they contain foreign coins, fakes or facsimiles that players have inserted to obtain plays. These may be disregarded when calculating the taxable takings. We disregard the duds because they do not constitute consideration.