188体育

Your client has to pay Machine Games Duty on machine games if at least one of the prizes on offer is cash and it鈥檚 more than the smallest cost to play the machine.

You can manage this on behalf of your client by using the .

You can use the service to:

• set up online authorisation for you to act on behalf of your client
• change your client鈥檚 registration details
• file your client鈥檚 Machine Games Duty returns online
• view your client鈥檚 Machine Games Duty returns that have been filed online

How to register

You鈥檒l need to if you do not already have one.

Get a Machine Games Duty agent reference number

Before you can add Machine Games Duty for Agents to your HMRC online services account, you need an agent reference number.

To get this you must:

1. using your Government Gateway user ID and password.
2. Go to 鈥榊our HMRC services鈥�.
3. Select 鈥楽ervices you can add鈥� on the left-hand menu.
4. Select 鈥楨nrol for service鈥� next to 鈥楳achine Games Duty for Agents鈥�.
5. Select the link in the text that says 鈥榬egister for Machine Games Duty for Agents鈥� to get your agent reference number.
6. Provide your details when asked.

You鈥檒l be given a 鈥楳achine Games Duty agent reference number鈥� on the confirmation screen, which you should make a note of. It may take up to 24 hours for your number to become active. Once it鈥檚 active, you need to enrol Machine Games Duty onto your HMRC online services account to complete your registration.

Enrol the tax service onto your account

1. using your Government Gateway user ID and password.
2. Go to 鈥榊our HMRC services鈥�.
3. Select 鈥楽ervices you can add鈥� on the left-hand menu.
4. Select 鈥楨nrol for service鈥� next to 鈥楳achine Games Duty for Agents鈥�.
5. Enter your agent reference number and postcode.
6. Select 鈥楻equest access鈥�.

You will now have Machine Games Duty enrolled onto your HMRC online services account and you can start requesting authorisation from your clients.

What to do next

Once you鈥檝e registered for Machine Games Duty for Agents, you need to request agent authorisation to act on behalf of each client.