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Machine Games Duty (MGD): what you pay it on, how to register, filing your return and changing your details.

• Overview

  You may have to pay Machine Games Duty (MGD) if you have machines that…

• Register

  Register for Machine Games Duty (MGD) at least 14 days before you make…

• How much you pay

  You pay Machine Games Duty (MGD) on the total net takings from your…

• File your return

  You must file a Machine Games Duty (MGD) return every 3 months. Your…

• Change your details or cancel your registration

  Sign in to the Machine Games Duty (MGD) service to: update your personal…

Find out about Machine Games Duty, how the duty is charged and who has to pay.

• Updated: 16 August 2024

Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.

• Updated: 31 March 2017

An update from the government on industry-led measures to improve player protections with regards to loot boxes in video games.

• Updated: 18 July 2023

How to pay Machine Games Duty: payment reference number, online, Bacs or CHAPS, Direct Debit, cheque or your bank.

Check the availability and any issues affecting the Machine Games Duty (MGD) online service.

• Updated: 9 September 2024

The CMA is carrying out a market investigation in respect of the supply of mobile browsers and browser engines, and the distribution of cloud gaming services through app stores on mobile devices in the UK.

• Updated: 12 March 2025

Check if your creative industry company qualifies as the production company for Corporation Tax reliefs or expenditure credits.

• Updated: 13 March 2025

Send HM Revenue and Customs details of Machine Games Duty partners using form MGD2.

• Updated: 30 May 2023