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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): appeals, interest objections and time to pay

DMBM542110 | Debt and return pursuit: Machine Games Duty (MGD): appeals, interest objections and time to pay

From HM Revenue & Customs · Debt Management and Banking Manual

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Interest objections

Objections to interest should be dealt with according to DMBM404020 on common types of objection.

Appeals

All relevant outputs from ETMP contain details of the appeal procedure. Appeals should be made in writing to:

CITEX Written Enquiry Team
HM Revenue & Customs
PO BOX 3001
GLASGOW
G67 9EX

Time to pay

You can deal with requests for ‘Time to Pay’ for MGD in line with the current guidance in DMBM803500.

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