Pay duty on biofuels or road fuel gas

Find out when and how to pay the duty you owe on biofuels, other fuel substitutes and gas for use as fuel in a road vehicle.

What you’ll need

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

Pay now

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 is not a business day, your return and payment is due on the last business day before the 15th of the month.

How much time to allow

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.

The time you need to allow depends on how you pay.

Payment method Time allowance
Direct Debit 10 working days
Approve a payment through your online bank account Same or next day
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

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

If the due date falls on a weekend or bank holiday, your return and payment must be with HMRC by the end of the previous working day.

How to pay

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.

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

Approve a payment through your online bank account

You can pay directly using your online or mobile bank account.

When you’re ready to pay, start your payment for duty on biofuels or gas for road use. Select the ‘pay by bank account’ option. You’ll then be directed to sign in to your online or mobile banking account to approve your payment.

The payment is usually instant but sometimes it takes up to 2 hours to show in your account.

You’ll need to have your online banking details ready to pay this way.

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

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 BARCGB22 HMRC General BT receipts

If you need to provide your bank with HMRC’s banking address it is:

Barclays Bank plc
1 Churchill Place
United Kingdom
E14 5HP

By cheque through the post

Make your cheque payable to ‘HM Revenue and Customs only’.

Write your 15-digit reference number on the back of the cheque and send it to:

HM Revenue and Customs
United Kingdom

Do not fold the cheque or fasten documents together.

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

If you’re sending your payment by post, you can include a letter to ask for a receipt from HMRC.

If you have nothing to pay

If you make a return and work out that you have nothing to pay, or are due a repayment, you must still submit it to HMRC.

Published 26 September 2018
Last updated 17 December 2021 + show all updates
  1. Information about approving a payment through your online bank account has been added.

  2. Cheque payment details updated.

  3. The bank identifier code for overseas payments has been updated.

  4. First published.