Guidance

Find out how to use the Machine Games Duty for Agents online service

Find out about the Machine Games Duty for Agents online service and how to register.

Your client has to pay Machine Games Duty on machine games if at least one of the prizes on offer is cash and it’s 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’s registration details
  • file your client’s Machine Games Duty returns online
  • view your client’s Machine Games Duty returns that have been filed online

How to register

You’ll 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 ‘Your HMRC servicesâ€�.
  3. Select ‘Services you can addâ€� on the left-hand menu.
  4. Select ‘Enrol for serviceâ€� next to ‘Machine Games Duty for Agentsâ€�.
  5. Select the link in the text that says ‘register for Machine Games Duty for Agentsâ€� to get your agent reference number.
  6. Provide your details when asked.

You’ll be given a ‘Machine Games Duty agent reference numberâ€� 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’s 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 ‘Your HMRC servicesâ€�.
  3. Select ‘Services you can addâ€� on the left-hand menu.
  4. Select ‘Enrol for serviceâ€� next to ‘Machine Games Duty for Agentsâ€�.
  5. Enter your agent reference number and postcode.
  6. Select ‘Request accessâ€�.

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

Updates to this page

Published 1 January 2014
Last updated 16 December 2015 show all updates
  1. Agent online services guidance has been updated to improve style and layout of content. HMRC Online Services log in information also updated in this guide.

  2. First published.

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