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Contents

Official guidance
Debt Management and Banking Manual

DMBM542000 · Debt and return pursuit: Machine Games Duty (MGD)

  • DMBM542010 · What is Machine Games Duty (MGD)?
  • DMBM542020 · MGD registration and variations
  • DMBM542030 · MGD return periods and due date for filing and payment
  • DMBM542040 · Paying MGD and the payment allocation rules
  • DMBM542050 · Penalties and interest
  • DMBM542060 · IDMS and debt pursuit
  • DMBM542070 · Who is liable?
  • DMBM542080 · Returned Letter Service (RLS)
  • DMBM542090 · Signals
  • DMBM542100 · Enquiries
  • DMBM542110 · Appeals, interest objections and time to pay
  1. Debt and return pursuit: Machine Games Duty (MGD): contents
  2. Debt and return pursuit: Machine Games Duty (MGD): signals

DMBM542090 | Debt and return pursuit: Machine Games Duty (MGD): signals

From HM Revenue & Customs · Debt Management and Banking Manual

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Seasonal Flag

ETMP sends a ‘seasonal’ flag to IDMS which will be used by campaigns to identify MGD operators who conduct business on a seasonal basis.

Other Signals

Setting the following signals on ETMP will update IDMS.

  • Insolvency

  • Bankruptcy

  • Company administration

  • Voluntary administration

  • Struck-off

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