Pay Machine Games Duty
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 (you鈥檝e paid out more in winnings than you鈥檝e taken in playing charges), it鈥檒l be carried over to your next return and subtracted from the amount of MGD due.