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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…

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

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

• Updated: 2 June 2025

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• Updated: 29 March 2023

Log in to your HM Revenue and Customs (HMRC) online account and file your General Betting Duty, Pool Betting Duty or Remote Gaming Duty returns