This page currently only applies to returns required for machine games duty (MGD).

A person is liable to a 12 month further penalty if the return or other document remains outstanding after 12 months from the penalty date, see CH61160.

Example

Magnolia LLP was due to file its MGD return for the 3 months ended 31 January 2014 on 2 March 2014, being 30 days after the end of the accounting period. However 2 March 2014 is a Sunday, and so the return is due on the last working day before that day. Therefore, the return is due Friday 28 February 2014. Magnolia LLP incurred an initial fixed penalty on 1 March 2014 and a 6 month further penalty on 1 September 2014.

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