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How to pay Gaming or Bingo Duty, and how long it takes for your payment to reach HMRC.

• Updated: 31 March 2025

How to manage game birds during a bird flu (avian influenza) outbreak.

• Updated: 25 November 2025

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: 18 November 2025

Check if your company qualifies for Video Games Tax Relief for Corporation Tax and what you can claim.

• Updated: 21 May 2025

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

Register for Gaming Duty using the online service or the postal form (GD56).

Register your partnership details when you apply to be included on the Gaming Duty Register using form GD57.

Rules for online and distance selling for businesses

Military personnel from over 40 nations compete to sharpen cyber skills through gaming applying lessons from Ukraine's use of gaming technology in warfare.

• Updated: 21 November 2025