Log in to your HM Revenue and Customs (HMRC) online account and file your Machine Games Duty (MGD) return.

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Before you start

You must have an HMRC online account.

You can check if you need to pay MGD.

MGD rates

There are 3 duty rates - you’ll pay either the:

  • lower rate of 5% (if the maximum cost per game is 20 pence and the cash prize is £10 or lower)
  • standard rate of 20% (if the cost per game is between 20 pence and £5 and the cash prize is £10 or lower)
  • higher rate of 25% (if the cost per game is £5 or more)

Your premises will be added to the public MGD register.