Pay Machine Games Duty
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鈥檝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 you鈥檙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
- 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鈥檙e making a single payment and you鈥檝e set up one for HMRC before
5 working days
- Direct Debit - if you鈥檙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 you鈥檙e setting up an automatic payment (known as a 鈥榲ariable payment plan鈥�)
Penalties for late returns
You鈥檒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 you鈥檝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 you鈥檝e been given a penalty and you think it鈥檚 wrong, you can appeal to HMRC.