Guidance

Pay Beer Duty

Find out how to pay your Beer Duty.

To help stop the spread of coronavirus (COVID-19) we have changed the way you pay your Beer Duty.

We are no longer accepting payment by cheque. You must pay Beer Duty electronically using:

  • Faster Payment
  • Bacs
  • CHAPS

If you have made a payment by cheque after 6 April 2020 and wish to check if your payment has been received, telephone: 03000 583 920.

This guidance will be updated when this change ends.

This guide explains how and when to pay your Beer Duty.

There is a separate guide for paying Wine or Cider Duty.

What you’ll need

You’ll need your 8-digit duty reference number. You can find this on your return.

Pay now

When to pay

Complete your duty return online within 15 days of the month your accounting period ended.

You must then pay the duty shown on your return by 25th of the month.

How to pay

Due to the temporary measures put in place to stop the spread of coronavirus (COVID-19), you must pay your Beer Duty electronically by Faster Payment, Bacs or CHAPS.

Make sure you pay HMRC by the deadline or you may have to pay a penalty.

The time you need to allow for payment to reach HMRC depends on how you pay.

Payment method Time allowance
Direct Debit 45 days
Online or telephone banking (Faster Payments) Same or next day
CHAPS Same or next day
Bacs 3 working days
By cheque through the post 3 working days

If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before, unless you’re paying by faster payments.

Direct Debit

If you want to pay Beer Duty by Direct Debit you’ll need to set up a Direct Debit Instruction and send it to HMRC. It can take up to 45 days for HMRC to set up your Direct Debit so you’ll need to use another method to pay if it is not set up in time.

You’ll be sent a Direct Debit approval number once HMRC has set up the Direct Debit. Include this on your return. As long as you send your return on time we’ll automatically collect the right amount on the 25th of each month.

HMRC will not collect any interest, penalties or assessment payments by Direct Debit.

Bank details for online or telephone banking

You can pay by Faster Payments, CHAPS or Bacs to HMRC’s account.

Duty Sort code Account number Account name
Beer 08 32 00 11963201 HMRC Beer Duty

Your payment may be delayed if you use the wrong reference number.

Payments by:

  • Faster Payments (online or telephone banking) usually reach HMRC on the same or next day, including weekends and bank holidays
  • CHAPS usually reach HMRC the same working day if you pay within your bank’s processing times
  • Bacs usually take 3 working days

Check your bank’s transaction limits and processing times before making a payment.

By cheque through the post

Send your return and cheque made payable to ‘HM Revenue and Customs only’ followed by your Beer Duty reference number.

Allow 3 working days for your payment to reach HMRC.

Send your return and payment to:

HMRC
Beer Duty
St Mungo's Road
Cumbernauld
Glasgow
G70 6AD

Do not fold the cheque or fasten documents together.

Nothing to pay

If you get a return and calculate that you have nothing to pay, or you’re due a repayment, you must still send it back to HMRC.

Published 3 November 2014
Last updated 22 May 2020 + show all updates
  1. Telephone number for customers wanting to check if their payment has been received has been amended.

  2. Temporary measures have been put in place to stop the spread of coronavirus (COVID-19) - you must now pay Beer Duty electronically by Faster Payment, Bacs or CHAPS rather than post.

  3. This notice has been updated to show a new postcode for the Beer Duty address, G70 6AD.

  4. First published.