1. Overview

You must file your Machine Games Duty (MGD) return and make your payment within 30 days of the end of your accounting period. An accounting period is 3 months unless you’ve arranged with HM Revenue and Customs (HMRC) to use a different accounting period.

If the deadline falls on a weekend or bank holiday, make sure you file your return and your payment reaches HMRC on the last working day before it (unless you’re paying by Faster Payments, debit card or credit card).

Ways to pay

Make sure you pay HMRC by the deadline. You may have to pay a penalty and interest if you pay late.

The time you need to allow depends on how you pay.

Same day or next day

3 working days

5 working days

  • Direct Debit - if you’re making a single payment and you haven’t set up one for HMRC before

10 working days before you file your first return

  • Direct Debit - if you’re setting up an automatic payment (known as a ‘variable payment plan’)

Penalties for late returns

You’ll get a penalty if you miss the deadline for filing returns.

When the penalty is applied Penalty
1 day after deadline Between £100 and £400, depending on how many late returns you’ve previously filed
6 months after deadline £300 or 5% of the MGD due (whichever is higher)
12 months after deadline £300 or 5% of the MGD due (whichever is higher)

If you disagree with a penalty

If you’ve been given a penalty and you think it’s wrong, you can appeal to HMRC.