Log in to your HM Revenue and Customs (HMRC) online account and file your Machine Games Duty (MGD) return.
Online services may be slow during busy times. Check if there are any problems with this service.
Before you start
You must have an HMRC online account.
You can check if you need to pay MGD.
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.