Pay Plastic Packaging Tax

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.

If the deadline is on a weekend or bank holiday, make sure your payment reaches HMRC by the end of the previous working day.

If you do not pay by the deadline, you may need to pay a penalty, interest, or both.

What you need

You will need your 15-character Plastic Packaging Tax reference number starting with an X when you pay.

You can find it:this:

• using your Government Gateway user ID if you registered online
• on the letter HMRC sent you

If you need to pay a Plastic Packaging Tax penalty

You will need your 14-character charge reference number, starting with an X, to make a payment. You can find it on the letter we sent you about your penalty.

Pay online

You can pay online using one of the following methods:

• approve a payment through your online bank account
• Direct Debit
• debit or corporate credit card

Pay now

Paying online through your bank account

You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option.

You will be directed to sign in to your online or mobile banking account to approve your payment.

You will need to have your online banking details ready to pay this way.

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

You can select a date to pay, as long as it’s before your payment is due.

You must check with your bank to make sure that the payment has left your account on the date you have chosen to pay us.

Paying online by Direct Debit

Set up a Direct Debit through your HMRC online account.

You’ll need the Government Gateway user ID and password you used when you registered for the account.

You can also use it to:

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

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

Once you’ve set up the Direct Debit

HMRC will automatically collect the payment from your bank account based on the amount in your return. You’ll only need to set the Direct Debit up once.

Set it up at least 4 working days before your payment due date.

The payments will show on your bank statement as ‘HMRC SDDS’.

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.

If you file your return late, your payment will usually be taken 4 days after you file the return.

The Direct Debit cannot collect any interest or penalty charges you owe.

Approve

Paying a payment through your online bank account

You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option.

You will be directed to sign in to your online or mobile banking account to approve your payment.

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

You can select a date to pay, as long as it’s before your payment is due.

Pay by debit or corporate credit card

You can make a full payment online using a debit or corporate credit card. There is a non-refundable fee if you use a corporate credit or debit card. You cannot pay by personal credit card.

Your payment will be accepted on the date you make it and not the date it reaches HMRC’s account (including weekends and bank holidays).

You must make sure the details you enter match those held by your bank or card provider. For example, the billing address should match the one your card is currently registered with.

Pay now

Pay by bank transfer

If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, you can submit your payment on the same or next day.

If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.

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

Account details to use if your account is in the UK

Use the following details to make a payment if your bank account is in the UK:

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

Account details to use if your account is overseas

Use the following details to make a payment if your account is overseas:

• account number (IBAN) — GB86 BARC 2005 1740 2043 74
• bank identifier code (BIC) — BARCGB22
• account name — HMRC General BT Receipts

You should make overseas payments in sterling (GBP). Your bank may charge you if you use any other currency.

HMRC’s banking address is:

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.