Find out how to pay Landfill Tax and how long your payment will take to reach HMRC.
This guide explains how and when to pay Landfill Tax.
There is a separate guide for paying Aggregates Levy.
What you’ll need
You’ll need your 15-digit reference number when you pay. You’ll find this on your return.
When to pay
Your Landfill Tax payment is due on the same date as your Landfill Tax Return.
How much time to allow
Make sure you pay HMRC by the deadline or you may have to pay a 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|
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).
How to pay
Allow 10 working days for HMRC to set one up.
You’ll need to use another method to pay if your Direct Debit is not set up in time.
HMRC will automatically collect the amount shown on your return after your Direct Debit is set up.
Bank details for online or telephone banking, CHAPS, Bacs
You can pay by Faster Payments, CHAPS or Bacs to HMRC’s bank account.
|Payment||Sort code||Account number||Account name|
|Landfill Tax||08 32 00||11963198||HMRC Landfill Tax|
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.
You should use these details to pay from an overseas account. Overseas payments should be in sterling and your bank may charge you if you use any other currency.
|Payment||Account number (IBAN)||Bank identifier code (BIC)||Account name|
|Landfill Tax||GB73 BARC 2005 1760 3873 98||BARCGB22||HMRC Landfill Tax|
HMRC’s banking address is:
Barclays Bank Plc
1 Churchill Place
By cheque through the post
Make the cheque payable to ‘HM Revenue and Customs only’.
Write your 15-digit reference number on the back of the cheque.
You must not fold the cheque or fasten documents together.
Send your cheque to:
HM Revenue and Customs
If you’re paying by post, you can include a letter with your payment to request a receipt from HMRC.
Nothing to pay
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.