File your Machine Games Duty return
Log into your HM Revenue and Customs (HMRC) online account and file your Machine Games Duty (MGD) return.
Start nowon the HMRC service
Before you start
There are 2 duty rates:
- standard rate of 20%
- lower rate of 5% (if the maximum cost per game is 20 pence and the cash prize is £10 or lower)
Your premises will be added to the public MGD register.