Pay Plastic Packaging Tax

What you’ll need

You will need your 14 character charge reference number starting with an X to make a payment.

You can find it:

• in your HMRC online account if you registered online
• on the letter HMRC sent you

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

If muchthe timedeadline tois allow

Makeon a weekend or bank holiday, make sure youyour paypayment reaches HMRC by the deadline,end orof youthe willprevious haveworking today.

If you do not pay interestby andthe deadline, you may haveneed to pay a penalty.penalty, interest, or both.

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What time you need

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HowPay to payonline

Direct Debit

UseYou can use your HMRCGovernment onlineGateway accountuser ID 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 your return.

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

Approve

Alternatively, ayou paymentcan throughpay yourby onlineapproving banka account

Youpayment canthrough pay using your online or mobile bank account.

Whenaccount you’reby readyselecting to pay start your Plastic Packaging Tax payment. Select the ‘pay by bank account’ option.

You You’llwill then be directed to sign in to your online or mobile banking account to approve your payment.

The payment is usually instant but can sometimes ittake takes up to 2 hours to show in your account.

You’llYou needcan toalso havemake youra full payment online bankingusing detailsa readydebit toor paycorporate thiscredit way.

Onlinecard. orThere telephoneis banking,a CHAPSnon-refundable fee if you use a corporate credit or Bacs

UseYour payment will be accepted on the followingdate detailsyou tomake payit byand Fasternot Payments,the CHAPSdate orit Bacs:

Overseasbank payments

UseYou themust followingmake sure the details toyou payenter frommatch anthose overseasheld account:

Debit

orPay corporatenow credit

Pay card

YouIf canyou pay onlineby usingCHAPS a(Clearing debitHouse Automated Payment System) or corporateFaster creditPayments, card.

Thereyou iscan asubmit non-refundableyour feepayment ifon the same or next day.

If you pay by corporateBacs credit(Bankers orAutomated corporateClearing debitSystem), card.allow 3 working days for the payment to reach HMRC.

ThereWe recommend you check your bank’s processing times and maximum transaction limits before you pay.

Account details to use if your account is noin feethe UK

Use the following details to make a payment if youyour paybank byaccount personalis debitin card.the UK:

• sort code — 20 05 17
• account number — 40204374
• account name — HMRC General BT Receipts

You cannotcan pay by personalFaster creditPayments, card.CHAPS or Bacs.

If

Account youdetails doto notuse submitif your returnaccount oris pay on time

You’llUse bethe chargedfollowing interestdetails onto latemake payments.a Late payment interestif isyour calculatedaccount onis theoverseas:

• account outstandingnumber tax(IBAN) from— theGB86 dateBARC the2005 amount1740 became2043 due,74
• bank andidentifier payablecode to(BIC) the— dateBARCGB22
• account thename amount— isHMRC actuallyGeneral paid.
  BT Receipts

You mayshould alsomake beoverseas chargedpayments penaltiesin sterling (GBP). Your bank may charge you if you douse notany submitother yourcurrency.

HMRC’s returnbanking oraddress payis:

Apply for a Plastic Packaging Tax repayment

You can use your Government Gateway user ID to request a Plastic Packaging Tax repayment if you have paid too much into your Plastic Packaging Tax account.

You’ll need your Plastic Packaging Tax reference number.