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Machine Games Duty

If you have machine games on your premises you will need to prepare for Machine Games Duty (or MGD for short).
That’s because MGD is about to replace the current Amusement Machine Licence Duty (AMLD) on gaming machines  and VAT currently charged on the income from machine game-play.
Briefly, MGD is a duty of excise (a special tax) to be charged on playing ‘dutiable machine games’ in the UK. It becomes effective from 1st February 2013.
The transition from the present AMLD/VAT regime to MGD needs careful consideration because most operators will lose their entitlement to reclaim VAT on the purchase of gaming machines. There are also timescales and legislative guidelines to comply with.
Registration for MGD
MGD registration is required for all premises from which dutiable machine games with dutiable takings (i.e. not exempt) are provided for play.
HMRC require applications for MGD registration with effect from 1st November 2012. Where machine games are being provided for play at 31st  December and will continue to be provided for play as ‘dutiable machine games’ at 1st February 2013, the registrable person must apply for MGD registration between 1st November 2012 and 31st December 2012 (and at least 14 days before machine games are made available to play).
HMRC are encouraging registration through the HMRC Online Service. This does require a Government Gateway account as an Organisation (which has to be applied for first if you do not already have one).
If your registration application is accepted, HMRC will add your name to the MGD Register and post you a certificate called a ‘Machine Games Duty (MGD) certificate of registration’ (MGD8). This will give you your MGD registration number which will then appear on your returns and other MGD documentation.
You do not have to display your certificate, but you may wish to show it to interested parties to demonstrate that you are registered for MGD.
All sound a bit complicated? 
SGW can manage MGD registration and submissions for you.
You can if you wish, appoint someone in the UK to manage your MGD affairs. HMRC describes a person acting on your behalf as an ‘agent’ and this can be your accountant. You, not the agent, will still remain liable for paying MGD and any penalties.
SGW have registered for the MGD Agents Service. We can therefore seek your authority to act on your behalf online. Once this is in place, we will be able to assist in your registration process and thereafter file your MGD returns.
If you would like …
… SGW to manage your MGD registration and submissions then please call us on 02392 602090 or email to find out more. Alternatively, please complete the contact form on this website which you can click through to using the button on the left of this page.
We advise that you do this sooner rather than later so the process can take place in line with HMRC timescales.