Guidance

Pay duty on biofuels or gas for road use

How to pay the duty you owe on biofuels and other fuel substitutes or gas for use as fuel in a road vehicle.

Overview

HM Revenue and Customs (HMRC) will send you a notice to file reminder to let you know the period your return covers. This will show the date you must file your return and pay any duty you owe.

There are separate charge references for:

  • biofuels and other fuel substitutes
  • gas for use as fuel in a road vehicle

Your payment may be delayed if you use the wrong charge reference number when paying your duty.

You must pay the duty you owe by the due date.

When to pay

Your completed returns and payment must be received by the 15th day of the month after the end of each return period.

For example, if your return period ends on 30 June HMRC must receive your return and payment by 15 July. When the 15th day isn’t a business day, your return and payment is due on the last business day before the 15th of the month.

Make sure you pay by the due date or you may have to pay a penalty. The amount of the penalty will be assessed and you’ll be told how much to pay. You may also be liable to a civil penalty.

Ways to pay

You can pay the duty you owe electronically (Bacs, CHAPS or Faster Payments) or by cheque. You are also able to pay by variable payment plan direct debit.

The time you need to allow 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 10 working days

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

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

How to pay

When you pay you’ll need your 15 digit reference number known as the registration number. You can find this on your notice to file reminder.

Registration numbers for:

  • biofuels and other fuel substitutes start with XMBF followed by 11 digits
  • gas for use as fuel in a road vehicle start with XMGR followed by 11 digits

Bank details for online or telephone banking, CHAPS and Bacs

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

Sort code Account number Account name
20-05-17 40204374 HMRC General BT receipts

Overseas payments

Use these details to pay from an overseas account. Overseas payments should be in sterling, your bank may charge if you use any other currency.

Account number (IBAN) Bank identifier code (BIC) Account name
GB86BARC20051740204374 BARCCGB22 HMRC General BT receipts

HMRC’s banking address is:

Barclays Bank Plc
1 Churchill Place
London
United Kingdom
E14 5HP

Cheque sent by post

Cheque payments should made payable to ‘HM Revenue and Customs only’ followed by your reference number.

Send your cheque to:

HM Revenue and Customs
Direct
BX5 5BD
United Kingdom

Do not fold the cheque or fasten it to other papers.

Allow 3 working days for your payment to reach HMRC.

You can include a letter with your payment to request a receipt.

Direct Debit

To set up a Direct Debit, you can print out and post the Direct Debit Instruction form (EEITT15).

You should allow 10 working days for HMRC to set up a direct debit. If it will not be set up in time, you’ll need to use another payment method.

You’ll need your 15-digit reference number. This is on the registration certificate, notice to file and other correspondence HMRC sends you.

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

Once your Direct Debit is set up, HMRC will automatically collect the amount shown on your return.

Tell HMRC no duty is due

If you get a return and calculate that you have nothing to pay or are due a repayment, you must still send it back to HMRC submitting a nil return. You may have to pay a penalty if you do not.

Published 26 September 2018