Value Added Tax Act 1994 Schedule 11 para 9

Power to require opening of machines on which relevant machine games are played

Schedule 11 paragraph 9 gives HMRC authorised officers the power to require operators of relevant machine games to open their machines and carry out other operations so that the correct VAT liability on takings can be determined.

• An HMRC authorised person may, at any reasonable time, require a machine game operator (or anyone acting on their behalf) to open any machine on which relevant machine games can be played.
• The authorised person may also require the operator to carry out any other operation necessary to establish the value of supplies made through those machines.
• The value to be ascertained is that calculated in accordance with the special valuation rules for machine game takings, which look at the net takings of the machine over a given period.
• This power supports HMRC's ability to verify that the correct amount of VAT is being accounted for on income from relevant machine games.