By cheque through the post

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


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

Allow 3 working days for your payment to reach HMRC.

What to include

Make your cheque payable to ‘HM Revenue and Customs only’ followed by your Machine Games Duty (MGD) reference number. You’ll find your 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

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 registration number
  • the amount you’re paying

Do not fold or staple your cheque.