Gaming duty

HMRC has updated and issued Notice 452 Machine Games Duty. The main changes are in paragraph 26 where examples and commentary have been provided.

This notice is relevant to anyone who:

  • holds, or is required to hold, a licence or permit which allows them to provide gaming machines for play on premises
  • owns, leases or rents premises on which machine games may be played
  • controls the operation of machines on which machine games may be played
  • controls admission to premises on which machine games may be played
  • has an interest in premises on which machine games may be located
  • is responsible for the management of premises on which machine games may be played
  • shares in the profits from machine game-play

The notice also continues to highlight the paragraphs that have the force of law under:

  • The Finance Act 2012
  • The Machine Games Duty Regulations 2012 (S.I. 2012/2500)
  • The Revenue Traders (Accounts and Records) Regulations 1992 (SI 1992/3150).

The following directions have the force of law under paragraphs 14(2), 14(5), 40(1) and 40(3) of Schedule 24 to the Finance Act 2012 (FA12):

Transitional provision - Accounting periods

(a) Transitional provisions apply to accounting periods allocated in respect of successful registration applications before 01/02/2013 (the start of MGD).

(b) In the case of successful registration applications before 01/02/2013, the start date for the Registered Person’s (RP’s) first accounting period will be 01/02/2013.

(c) All first accounting periods will be staggered as follows:

- Stagger A (2 months) - 01/02/2013 - 31/03/2013 

- Stagger B (3 months) - 01/02/2013 - 30/04/2013 

- Stagger C (4 months) - 01/02/2013 - 31/05/2013

(d) All second and subsequent standard accounting periods will cover three-monthly. calendar periods