How to pay your alcohol duties and the time it takes for payment to reach 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 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 licensed 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.
Complete your 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 licensed for Wine Duty or registered for Cider Duty, you’ll automatically get a return. If you need a duplicate, 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.
- 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 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.
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.
Allow 3 working days for your payment to reach HMRC.
Beer Duty Return
Send your return and payment to:
St Mungo's Road
Wine Duty and Cider Duty
Send your returns and payment to:
Central Collection Unit (TAPS)
21 Victoria Avenue
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.