MGD (Machine Games Duty)

You may have to pay Machine Games Duty (MGD) if there are machines that give cash prizes on your premises. You pay duty on:

​

• slot and fruit machines, and other gaming machines

• quiz machines and other ‘skill with prize’ machines

​

You do not pay it on machines where the prize is less than the cost to play, or on takings from charity events, tournaments, lottery machines or if the machine is for domestic use.

​

You must file a Machine Games Duty (MGD) return every 3 months. Your return is due within 30 days of the end of the accounting period.

​

If you need help with this then us a call and we will be happy to help, we can assist you in the following.

​

• Registration and set up including agent set up

• calculating and filing quarterly return with HMRC.

• If necessary, and should HM Revenue & Customs select you for an enquiry, we can deal directly with HMRC.

​