Guidance

Pay Wine or Cider Duty

FindHow out how to pay your Wine or Cider Duty.Duty, and how long it takes for your payment to reach HMRC.

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

There is a separate guide forto paying pay Beer Duty.

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.

MakeIf the deadline is on a weekend or bank holiday, make sure youyour paypayment reaches HMRC by the deadline,end orof the previous working day.

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

What you’llyou need

You’llYou need your 12-character Cider or Wine Duty payment reference number. You’llThis findreference thiswill onalways yourbe returnmade form.

Yourup paymentof may1 becharacter delayedand if11 younumbers use(for theexample, wrong number.N12345678900).

You Paycan nowfind

Howthis muchon timeyour toreturn allow

form.

TheIf time you needuse toan allowincorrect dependsreference onnumber:

  • there howwill yoube pay.a Youdelay shouldin alsothe checkpayment yourbeing bank’sallocated transactioncorrectly
  • you limitswill andreceive processinga timespayment beforereminder

Pay making a payment.

online

Payment

You method

Timecan topay allow
Approveby approving a payment through your online bank accountSame orby nextselecting day
Onlinethe or‘pay telephoneby bankingbank (Fasteraccount’ Payments)Sameoption.

You orwill nextbe day

CHAPSSamedirected orto nextsign day
Bacs3in workingto days

If your deadlineonline falls on a weekend or bankmobile holiday,banking makeaccount sureto approve your paymentpayment.

You reacheswill usneed onto thehave lastyour workingonline daybanking beforedetails it.

Howto hand to pay

Approve athis way.

The payment throughis yourusually onlineinstant bankbut account

You can paytake directlyup usingto your2 onlinehours orto mobileshow in your bank account.

When you’rePay readynow to

Pay pay,by startbank yourtransfer

If Wineyou orpay Ciderby DutyCHAPS payment.(Clearing SelectHouse theAutomated ‘payPayment bySystem) bankor account’Faster option.Payments, You’llyou thencan besubmit directedyour topayment signon inthe tosame your online or mobilenext banking account to approve your payment.day.

TheIf paymentyou ispay usuallyby instantBacs but(Bankers sometimesAutomated itClearing takesSystem), upallow to3 2working hoursdays tofor showthe inpayment yourto account.reach HMRC.

You’llWe needrecommend toyou havecheck your onlinebank’s bankingprocessing detailstimes readyand tomaximum paytransaction thislimits way.

Onlinebefore oryou telephone banking, CHAPS or Bacs

pay.

Use the following details to paymake bya Fasterpayment Payments,if CHAPSyour oraccount Bacs.is in the UK:

DutySort
  • sort code
  • Account
    number
    Account
    name
    Wine and Cider08 32 00
  • account number 12000946
  • account name HMRC TAPS
  • HMRC’sIf bankingneeded, addressyou is:can provide your bank with the following HMRC banking address:

    Barclays Bank PLC
    1 Churchill Place
    London
    United Kingdom
    E14 5HP

    By

    Pay by cheque

    Allow through3 theworking post

    Senddays for your returnpayment andto chequereach madeHMRC.

    Make your cheque payable to ‘HM Revenue and Customs only’.only’ Writeand write your 12-character Ciderreference or Wine Duty payment reference number on the backback.

    Do ofnot fold the cheque.cheque or attach it to other papers.

    AllowYou 3can workinginclude daysa forletter yourto paymentask tofor reacha HMRC.receipt.

    Send your returnscheque and payment to:

    HMRC payments Climate Change and Alcohol Duties
    HM Revenue and Customs
    BX9 1XL

    You do not need to include a street name or PO box when writing to this address.

    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 1217 April 20232024 + show all updates
    1. Welsh translation added.

    2. If your deadline falls on a weekend or bank holiday, make sure your payment reaches us on the last working day before it.

    3. The address to post cheques to has changed.

    4. You can now pay wine and cider duty using your online or mobile bank account.

    5. Cheque payment details have been updated.

    6. Address updated for sending returns and payments.

    7. 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.