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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…

Guidance on how to carry out checks where dutiable machine games are on the premises.

• Updated: 3 September 2015

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

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

The Board was responsible for regulating arcades, betting, bingo, casinos, slot machines and lotteries. It was replaced by the Gambling Commission in 2007.

• Updated: 15 April 2021

We’re responsible for handling appeals against some decisions made by HMRC relating to: Income Tax PAYE tax Corporation Tax Capital Gains Tax National Insurance Contributions Statutory Sick Pay Statutory Maternity Pay Inheritance Tax VAT Excise duty Customs duty We also...

• Updated: 15 April 2021

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

• Updated: 2 June 2025

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

Tell HM Revenue and Customs about a business you want to register for Machine Games Duty using form MGD1.

Find and use tools and calculators that will help you work out your tax.

• Updated: 27 May 2025