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.
This guide is also available in Welsh (Cymraeg).
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.
You can no longer pay at the Post Office.
Same day or next day
- online or telephone banking (Faster Payments)
- By debit or corporate credit card online
- At your bank or building society
3 working days
- By cheque through the post
- Direct Debit - if you’re making a single payment and you’ve set up one for HMRC before
5 working days
- Direct Debit - if you’re making a single payment and you have not 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.