HMRC have issued the above update advising that they are aware of a technical problem affecting some Machine Games Duty returns. Some valid returns are not being accepted by the HMRC system and some taxpayers have received Notices of Assessment of Duty. Anyone who has already sent in their returns and payments is advised to ignore this assessment notice. In addition they are also advised to ignore any penalty which shows on their account for a late submission of their first return. Penalties for late filing of first returns will be cancelled.