Pay Machine Games Duty

Printable version

1. 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.

2. Direct Debit

You can only pay by Direct Debit if you바카라 사이트檝e registered for Machine Games Duty (MGD) online.

Use your 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 바카라 사이트榲ariable payment plan바카라 사이트�)

If you바카라 사이트檝e not used your Direct Debit for 2 years or more, check with your bank that it바카라 사이트檚 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 you바카라 사이트檙e using the same bank details.

Variable payment plan

You can set up regular automatic Direct Debit payments online only. Choose a 바카라 사이트榲ariable payment plan바카라 사이트� 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 it바카라 사이트檚 due.

You바카라 사이트檒l need to cancel your Direct Debit if you want to change to a different payment method.

3. 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 you바카라 사이트檙e ready to pay, . Select the 바카라 사이트榩ay by bank account바카라 사이트� option. You바카라 사이트檒l 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.

You바카라 사이트檒l need to have your online banking details ready to pay this way.

4. Make an online or telephone bank transfer

You can make a bank transfer using Faster Payments, CHAPS or Bacs:

  • from your online bank account
  • by phoning your bank

Make your payment to HM Revenue and Customs바카라 사이트� (HMRC) account using the following details:

  • sort code - 08 32 10
  • account number - 12001020
  • account name - HMRC Shipley

Use your reference number

You바카라 사이트檒l need to use your 14-character Machine Games Duty (MGD) payment reference number starting with 바카라 사이트榅바카라 사이트� when you pay.

You바카라 사이트檒l find it on:

  • your
  • 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 bank바카라 사이트檚 processing times.

Bacs payments usually take 3 working days.

Check your bank바카라 사이트檚 transaction limits and processing times before making a payment.

Overseas payments

Use these details to pay from an overseas account:

  • account number (IBAN) - GB03BARC20114783977692
  • Business Identifier Code (BIC) - BARCGB22
  • account name - HMRC Shipley

HMRC바카라 사이트檚 banking address is:

Barclays Bank PLC
1 Churchill Place
London
United Kingdom
E14 5HP

5. By debit or corporate credit card online

You can .

There바카라 사이트檚 a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.

There바카라 사이트檚 no fee if you pay by personal debit card.

You cannot pay by personal credit card.

You바카라 사이트檒l need to use your 14-character Machine Games Duty (MGD) payment reference number starting with 바카라 사이트榅바카라 사이트� when you pay.

You바카라 사이트檒l find it on:

  • your
  • 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 HMRC바카라 사이트檚 account.

If you바카라 사이트檙e unable to pay your MGD bill in full by card, you should use another payment method like a bank transfer.

6. 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 바카라 사이트楬M Revenue and Customs only바카라 사이트�.

Write your 14-character MGD payment reference number starting with 바카라 사이트榅바카라 사이트� on the back of your cheque. You바카라 사이트檒l 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 HMRC바카라 사이트檚 account.

Pay online if you want to pay by debit or credit card.

7. 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 바카라 사이트楬M Revenue and Customs only바카라 사이트�.

Write your 14-character Machine Games Duty (MGD) payment reference number starting with 바카라 사이트榅바카라 사이트� on the back of your cheque.

You바카라 사이트檒l find your MGD payment reference number on either:

  • the payslip HMRC sent you if you file a paper return
  • your 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 you바카라 사이트檙e paying

Do not fold or staple your cheque.

8. Check your payment has been received

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

9. 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 (you바카라 사이트檝e paid out more in winnings than you바카라 사이트檝e taken in playing charges), it바카라 사이트檒l be carried over to your next return and subtracted from the amount of MGD due.