Guidance

Pay Wine or Cider Duty

Find out how to pay your Wine or Cider Duty.

To help stop the spread of coronavirus (COVID-19) we have changed the way you pay your Wine or Cider Duty.

We are no longer accepting payment by cheque. You must pay Wine or Cider Duty electronically using:

  • Faster Payment
  • Bacs
  • CHAPS

If you have made a payment by cheque after 6 April 2020 and wish to check if your payment has been received, telephone: 03000 592 688.

This guidance will be updated when this change ends.

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’ll find this on your return form.

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 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 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.

How to pay

Due to the temporary measures put in place to stop the spread of coronavirus (COVID-19), you must pay your Wine or Cider Duty electronically by Faster Payment, Bacs or CHAPS.

Bank details for online or telephone banking, CHAPS, Bacs

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

You’ll need your Cider or Wine Duty reference number.

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’. Write your 12 digit Cider or Wine Duty reference number on the back of the cheque.

Allow 3 working days for your payment to reach HMRC.

Send your returns and payment to:

TAPS & CCL
Cumbernauld Accounting Team
Accounts Office
St Mungos Road
Cumbernauld
Glasgow
G67 1YZ

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
Last updated 9 December 2020 + show all updates
  1. Cheque payment details have been updated.

  2. Address updated for sending returns and payments.

  3. Temporary measures have been put in place to stop the spread of coronavirus (COVID-19) - you must now pay Wine or Cider Duty electronically by Faster Payment, Bacs or CHAPS rather than post.

  4. First published.