Guidance

Pay Wine or Cider Duty

Find out how to pay your Wine or Cider Duty.

This guide explains how and when to pay your Wine or Cider Duty.

There is a separate guide for paying Beer Duty.

What you’ll need

You’ll need your 12-digit duty reference number. You can find this on your return.

When to pay

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.

How 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

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
Wine and Cider 08 32 00 12000946 HMRC TAPS

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

Payments by:

  • 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.

By cheque through the post

Send your return and cheque made payable to ‘HM Revenue and Customs only’ followed by your Cider or Wine Duty reference number.

Allow 3 working days for your payment to reach HMRC.

Send your returns and payment to:

HMRC
Central Collection Unit (TAPS)
Alexander House
21 Victoria Avenue
Southend-on-Sea
SS99 1BH

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.

Published 3 September 2019