DMBM542010 - Debt and return pursuit: Machine Games Duty (MGD): what is Machine Games Duty (MGD)?

Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.

Machine Games Duty (MGD) is the first new ‘duty� since the formation of HMRC in 2005. From 1 February 2013, MGD replaced Amusement Machine Licence Duty (AMLD) plus associated VAT with a new duty based on the gross profit from Gaming Machines.

»Ê¹ÚÌåÓýapp Enterprise Tax Management Platform (ETMP), formerly known as SAFE, is the core system for MGD. ETMP has been enhanced for MGD and manages:

  • MGD registrations
  • MGD returns
  • accounting for MGD.

ETMP will automatically pass debts to IDMS at the due date.

»Ê¹ÚÌåÓýapp following areas are involved in processes for MGD.

  • National Registration Unit (NRU) - responsible for registrations and variations
  • CITEX Written Enquiries Team - deal with written enquiries
  • Excise Appeals Team - deal with appeals
  • Debt Management and Banking (DMB) - responsible for the banking, collection and recovery of MGD

You can find out more information about MGD on the .

Legislation

MGD is legislated in the .