Pay Machine Games Duty

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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 you바카라 사이트檝e 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 you바카라 사이트檙e making an online or telephone bank transfer (Faster Payments) or paying by debit or corporate credit card online.

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

3 working days

5 working days

  • Direct Debit - if you바카라 사이트檙e 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 you바카라 사이트檙e setting up an automatic payment (known as a 바카라 사이트榲ariable payment plan바카라 사이트�)

Penalties for late returns

You바카라 사이트檒l get a penalty if you miss the deadline for filing returns.

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

If you disagree with a penalty

If you바카라 사이트檝e been given a penalty and you think it바카라 사이트檚 wrong, you can appeal to HMRC.

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