The new MGD system comes into force on 1 February 2013 and replaces both amusement machine licensing duty - the annual charge for making a gaming machine available for play - and standard-rate VAT on net takings.
Licensees can be charged a penalty of between 30% and 100% of unpaid tax. Penalties may be issued even if there is no tax due.
HMRC has said it will make every effort to process late registrations but has warned operators that it cannot guarantee that applications received after today will be processed by 1 February.
It is strongly advising pubs to register is via its MGD Online Registration Service at www.hmrc.gov.uk/machinegamesduty/mgd-online.htm.
For more information on Machine Games Duty, visit the HMRC website at www.hmrc.gov.uk/machinegamesduty/machine-games-duty.htm