Guidance

Pay duty on biofuels or gas for road use

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

This guide explains how and when to pay duty 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.

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
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.

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

HMRC’s banking address is:

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

By cheque through the 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.

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

If you have nothing to pay

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

Published 26 September 2018
Last updated 21 January 2019 + show all updates
  1. The bank identifier code for overseas payments has been updated.

  2. First published.