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By cheque through the post

You can send a cheque by post to HM Revenue and Customs (HMRC).

HMRC
Direct
BX5 5BD

You do not need to include a street name, city name or PO box with this address.

You must make sure your payment reaches HMRC by the deadline.

What to include

Make your cheque payable to ‘HM Revenue and Customs only’.

Write your 14-character Machine Games Duty (MGD) payment reference number starting with ‘X’ on the back of your cheque.

You’ll find your MGD payment reference number on either:

  • the payslip HMRC sent you if you file a paper return
  • your HMRC online account if you file your return online

Your payment may be delayed if you do not fill in your cheque properly.

If you file a paper return, send your payslip with your cheque.

If you file online, send a letter including:

  • your name, address and telephone number
  • your MGD payment reference number
  • the amount you’re paying

Do not fold or staple your cheque.