22 April 2014    |    Taxation

How to Deregister for Machine Games Duty

Machine Games Duty

10. Deregistration

10.1 Can I cancel my MGD registration?

Machine Games DutyYes, if you cease to be a registrable person because you:

  • cease trading, and/or
  • no longer provide dutiable machine games for play, or
  • you wish to join a group or a partnership.

you will need to follow the procedure at paragraph 10.2 below.

10.2 Notice of deregistration

If you wish to deregister you should notify HMRC as set out below. You may notify HMRC up to three months before your chosen date of deregistration takes effect.

If you are a seasonal trader you do not need to deregister at the end of each season. However, you must still submit nil returns for the periods when you are not operating.

You must include in your deregistration notification the following information:

The following rules have the force of law under Regulation 8 of The MGD Regulations 2012

If a Registered Person (RP) wishes to deregister they must either:

1. Deregister using the prescribed electronic method (HMRC Online Service), or

2. Notify HMRC in writing confirming that:

  • they are registered for MGD, including their registration number,
    they are not (or will not at the time of deregistration) be a registrable person in respect of the premises concerned, or that they wish to join a group or partnership, and
  • the date from which deregistration should take effect.

The RP must send the notice to the following address:

National Registration Unit
HM Revenue & Customs
Portcullis House
21 India Street
G2 4PZ

Notices sent to any other address may not be accepted.

10.3 How is deregistration processed?

On receipt of your correct and complete deregistration notice (either an electronic notification or a notice submitted in writing), HMRC will remove your name from the MGD Register within 14 days from the date specified in your notification. HMRC will write to you to confirm your deregistration.

Important note: HMRC will issue a return for any whole or part accounting period immediately prior to deregistration for which a return has not be received. This return must be completed and any duty liability paid.


The information provided is for general information purposes only.

Legislation and details may have changed since this was written.  The text may not include all matters that are relevant to your individual situation.

You should not make decisions, or refrain from making decisions, without taking further professional advice about your specific circumstances.

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