Machine Games Duty - Deadline Passed but Still Time??

For some time we have been advising and alerting you to the need to register for MGD (Machine Games Duty) which comes into force on 1^st February.

Our latest information is that many businesses which need to register, have failed to do so and missed the deadline of 11^th January.

However, we understand that an indication has been given that if those who have not done so apply immediately then HMRC “may” be able to process the application before the deadline, which may avoid the penalty for late registration.

As a warning - if a machine is offered for play after 1^st February on premises not registered, there could be a liability for a penalty even if no tax is owed.