Machine Games Duty first returns - penalties for late filing
HM Revenue & Customs (HMRC) understands that the introduction of the new tax will be difficult for many customers, particularly smaller customers making their first return and payment. HMRC has also encountered some system issues which have confused some customers and made it more difficult for them to comply.
Exceptionally, therefore, HMRC has decided not to apply penalties for the late submission of the first returns. This only applies to these penalties. No other penalties are affected.
Customers should ignore any penalty which shows on their account.All penalties for late filing of first returns will be cancelled.