You must file your Machine Games Duty ( MGD ) return and make your payment within 30 days of the end of your accounting period. An accounting period is 3 months unless you’ve arranged with HM Revenue and Customs ( HMRC ) to use a different accounting period. This guide is also available in Welsh (Cymraeg) . If the deadline falls on a weekend or bank holiday, make sure you file your return and your payment reaches HMRC on the last working day before it, unless you’re making an online or telephone bank transfer (Faster Payments) or paying by debit or corporate credit card online . Pay now Ways to pay Make sure you pay HMRC by the deadline. You may have to pay a penalty and interest if you pay late. The time you need to allow depends on how you pay. You can no longer pay at the Post Office. Same day or next day online or telephone bank transfer using Faster Payments or CHAPS by debit or corporate credit card online approve a payment through your online bank account at your bank or building society 3 working days online or telephone bank transfer using Bacs by cheque through the post Direct Debit - if you’re making a single payment and you’ve set up one for HMRC before 5 working days Direct Debit - if you’re making a single payment and you have not set up one for HMRC before 10 working days before you file your first return Direct Debit - if you’re setting up an automatic payment (known as a ‘variable payment plan’) Penalties for late returns You’ll get a penalty if you miss the deadline for filing returns. When the penalty is applied Penalty 1 day after deadline Between £100 and £400, depending on how many late returns you’ve previously filed 6 months after deadline £300 or 5% of the MGD due (whichever is higher) 12 months after deadline £300 or 5% of the MGD due (whichever is higher) If you disagree with a penalty If you’ve been given a penalty and you think it’s wrong, you can appeal to HMRC .

You can only pay by Direct Debit if you’ve registered for Machine Games Duty ( MGD ) online. Use your HM Revenue and Customs ( HMRC ) online account to set up a Direct Debit. You can set up: a single payment each time you file your return automatic payment of the duty shown on your return (known as a ‘variable payment plan’) If you’ve not used your Direct Debit for 2 years or more, check with your bank that it’s still set up. Single payment You can make a single one-off payment by Direct Debit online. It takes 5 working days to process a Direct Debit payment the first time you set one up. It should take 3 working days next time if you’re using the same bank details. Variable payment plan You can set up regular automatic Direct Debit payments online only. Choose a ‘variable payment plan’ when setting up your Direct Debit. It takes at least 10 working days to process a payment when you first set it up. Make sure your payment will reach HMRC before the deadline. Your payment will then be taken automatically every time it’s due. You’ll need to cancel your Direct Debit if you want to change to a different payment method.

Approve a payment through your online bank account

You can pay your Machine Games Duty ( MGD ) directly using your online or mobile bank account. When you’re ready to pay, start your MGD payment . Select the ‘pay by bank account’ option. You’ll then be directed to sign in to your online or mobile banking account to approve your MGD payment. The payment is usually instant but can take up to 2 hours to show in your bank account. You’ll need to have your online banking details ready to pay this way.

Make an online or telephone bank transfer

Make your payment to HM Revenue and Customs’ account. Account name Sort code Account number HMRC Shipley 08 32 10 12001020 Use your reference number You’ll need to use your 14-character Machine Games Duty ( MGD ) payment reference number starting with ‘X’ when you pay. You’ll find it on: your HM Revenue and Customs ( HMRC ) online account the MGD Registration Certificate HMRC sent you How long it takes Payments made by Faster Payments (online or telephone banking) will usually reach HMRC on the same or next day, including weekends and bank holidays. CHAPS payments usually reach HMRC the same working day if you pay within your bank’s processing times. Bacs payments usually take 3 working days. Check your bank’s transaction limits and processing times before making a payment. Overseas payments Use these details to pay from an overseas account. Account number ( IBAN ) Bank identifier code ( BIC ) Account name GB03BARC20114783977692 BARCGB22 HMRC Shipley HMRC ’s banking address is: Barclays Bank PLC 1 Churchill Place London United Kingdom E14 5HP

At your bank or building society

You can only pay Machine Games Duty ( MGD ) at your bank or building society if you file a paper MGD return. Use the payslip HM Revenue and Customs ( HMRC ) sent you. Make your cheque payable to ‘HM Revenue and Customs only’. Write your 14-character MGD payment reference number starting with ‘X’ on the back of your cheque. You’ll find the payment reference number on the payslip. HMRC will accept your payment on the date you make it (if you pay it from Monday to Friday) and not the date it reaches HMRC ’s account. Pay online if you want to pay by debit or credit card.

By cheque through the post

You can send a cheque by post to HM Revenue and Customs ( HMRC ). HMRC Direct BX5 5BD 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’. Write your 14-character Machine Games Duty ( MGD ) payment reference number starting with ‘X’ on the back of your cheque. You’ll find your MGD payment 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 Your payment may be delayed if you do not fill in your cheque properly. 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 payment reference number the amount you’re paying Do not fold or staple your cheque.

Check your payment has been received

View your HMRC online account to see if your payment has been received - it should update within 6 working days.

Tell HMRC no duty is due

You must still file your return even if you calculate that you do not owe any Machine Games Duty ( MGD ). You may have to pay a penalty if you do not. If you owe a negative amount (you’ve paid out more in winnings than you’ve taken in playing charges), it’ll be carried over to your next return and subtracted from the amount of MGD due.

Pay Machine Games Duty

Q: By debit or corporate credit card online

You can pay online . There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable. There’s no fee if you pay by personal debit card. You cannot pay by personal credit card. You’ll need to use your 14-character Machine Games Duty ( MGD ) payment reference number starting with ‘X’ when you pay. You’ll find it on: your HM Revenue and Customs ( HMRC ) online account the MGD Registration Certificate HMRC sent you HMRC will accept your payment on the date you make it (even on bank holidays and weekends) - not the date it reaches HMRC ’s account. If you’re unable to pay your MGD bill in full by card, you should use another payment method like a bank transfer.

Overview

You must file your Machine Games Duty (MGD) return and make your payment within 30 days of the end of your accounting period. An accounting period is 3 months unless you’ve arranged with HM Revenue and Customs (HMRC) to use a different accounting period.

This guide is also available in Welsh (Cymraeg).

If the deadline falls on a weekend or bank holiday, make sure you file your return and your payment reaches HMRC on the last working day before it, unless you’re making an online or telephone bank transfer (Faster Payments) or paying by debit or corporate credit card online.

Pay now

Ways to pay

Make sure you pay HMRC by the deadline. You may have to pay a penalty and interest if you pay late.

The time you need to allow depends on how you pay.

You can no longer pay at the Post Office.

Same day or next day

online or telephone bank transfer using Faster Payments or CHAPS
by debit or corporate credit card online
approve a payment through your online bank account
at your bank or building society

3 working days

online or telephone bank transfer using Bacs
by cheque through the post
Direct Debit - if you’re making a single payment and you’ve set up one for HMRC before

5 working days

Direct Debit - if you’re making a single payment and you have not set up one for HMRC before

10 working days before you file your first return

Direct Debit - if you’re setting up an automatic payment (known as a ‘variable payment plan’)

Penalties for late returns

You’ll get a penalty if you miss the deadline for filing returns.

When the penalty is applied	Penalty
1 day after deadline	Between £100 and £400, depending on how many late returns you’ve previously filed
6 months after deadline	£300 or 5% of the MGD due (whichever is higher)
12 months after deadline	£300 or 5% of the MGD due (whichever is higher)

If you disagree with a penalty

If you’ve been given a penalty and you think it’s wrong, you can appeal to HMRC.

View a printable version of the whole guide

Pay Machine Games Duty

Overview

Ways to pay

Same day or next day

3 working days

5 working days

10 working days before you file your first return

Penalties for late returns

If you disagree with a penalty

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Pay Machine Games Duty

Overview

Ways to pay

Same day or next day

3 working days

5 working days

10 working days before you file your first return

Penalties for late returns

If you disagree with a penalty

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