Guidance

Pay Beer, Wine and Cider Duty

How to pay your alcohol duties and the time it takes for payment to reach HM Revenue and Customs (HMRC).

How to pay

You’ll need your duty reference number. You can find your Wine Duty and Cider Duty reference numbers on the return HM Revenue and Customs (HMRC) sends you.

You’ll see that:

  • Beer Duty reference numbers are 8-digits long
  • Wine Duty and Cider Duty reference numbers are 12-digits long

When to pay

If you’re licenced for Wine Duty or registered for Cider Duty, you’re responsible for paying the right amount of Alcohol Duty on time. The deadline for paying Beer Duty is different to the deadline for paying Wine and Cider Duty.

Beer Duty

You should complete your Beer Duty return online by the 15th day of the month following your accounting period. You must then pay the duty shown on your return by 25th of the month.

Wine Duty and Cider Duty

Your return and payment are due by the 15th day of the month following your accounting period. If you’re licenced and registered for Wine Duty or Cider Duty, you’ll automatically get a return. If you need a duplicate you’ll need to contact HMRC.

Ways to pay

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
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
Direct Debit (Beer Duty only) 45 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.

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
Wine and Cider 08 32 00 12000946 HMRC TAPS

You’ll need your 8-digit Beer Duty reference number or 12-digit Wine Duty and Cider Duty reference number. 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.

Pay Beer Duty by 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 isn’t set up in time.

You’ll be sent a Direct Debit approval number once HMRC has set up the Direct Debit. You’ll need to 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 won’t collect any interest, penalties or assessment payments by Direct Debit.

By cheque through the post

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

You should allow 3 working days for your payment to reach HMRC.

Beer Duty return

Send your return and payment to:

HM Revenue and Customs
Beer Duty
St Mungo's Road
Cumbernauld
Glasgow
G70 6AD

Wine Duty and Cider Duty

Send your returns and payment to:

HM Revenue and Customs
Central Collection Unit (TAPS)
Alexander House
21 Victoria Avenue
Southend-on-Sea
SS99 1BH

You must not fold the cheque or fasten documents together.

Nothing to pay

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

Published 3 November 2014
Last updated 21 February 2018 + show all updates
  1. This notice has been updated to show a new postcode for the Beer Duty address, G70 6AD.
  2. First published.