Pay Plastic Packaging Tax

What you’ll need

You will need the 15-digit registration number, starting with an X that you were given after you registered for Plastic Packaging Tax.

You can find it:

• in your HMRC online account if you registered online
• on the letter HMRC sent you confirming your registration if you did not register online

Pay now

When to pay

Once you have registered for Plastic Packaging Tax, you must submit a return and pay any tax due by the last working day of the month after the end of the tax period.

For example, your return and payment for the period 1 April to 30 June must be received by HMRC by the last working day of July.

You’ll find out how much you have to pay when you submit your return.

How much time to allow

Make sure you pay HMRC by the deadline, or you will have to pay interest and 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
Approve a payment through your online bank account	Same or next day
Online or telephone banking (Faster Payments)	Same or next day
Bacs	3 working days
CHAPS	Same or next day
Debit or corporate credit card	Same or next day

If the payment deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before that day (unless you’re approving a payment through your online bank account or paying by Faster Payments).

How to pay

Direct Debit

Use your HMRC online account to set up a Direct Debit.

You can also use it to:

• change or cancel your Direct Debit
• view the date HMRC will collect your payment

Payment is due by the last working day of the month after the end of the tax period.

Once you’ve set up the Direct Debit, payments will be automatically collected from your bank account. This is usually 4 days after your return and payment due date. We will send you a message with the exact date and amount after you file.

The Direct Debit will not collect return payments over £20 million. If you owe more you will need to pay another way.

Approve a payment through your online bank account

You can pay using your online or mobile bank account.

When you’re ready to pay, start your Plastic Packaging Tax payment. 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.

Online or telephone banking, CHAPS or Bacs

Use the following details to pay by Faster Payments, CHAPS or Bacs:

Sort code	Account number	Account name
20-05-17	40204374	HMRC General BusinessBT Tax Receipts

Overseas payments

Use the following details to pay from an overseas account:

Account number (IBAN)	Bank identifier code (BIC)	Account name
GB86 BARC 2005 1740 2043 74	BARCGB22	HMRC General BusinessBT Tax Receipts

Debit or corporate credit card

You can pay online.

There is a non-refundable fee if you pay by corporate credit or corporate debit card.

There is no fee if you pay by personal debit card.

You cannot pay by personal credit card.

If you do not submit your return or pay on time

You’ll be charged interest on late payments. Late payment interest is calculated on the outstanding tax from the date the amount became due, and payable to the date the amount is actually paid.

You may also be charged penalties if you do not submit your return or pay the tax on time.

Apply for a Plastic Packaging Tax repayment

You can request a Plastic PackingPackaging Tax repayment if you have paid too much into your Plastic Packaging Tax account.

You’ll need your Plastic Packaging Tax reference number.