Pay Alcohol Duty

When to pay

You must pay the dutyfull shownamount ondue your online return by the 25th of the month.

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

What you need

You need your Alcohol Duty return reference number starting with an X. This reference will always be made up of 12 numbers and 2 characters (for example, XA123456789012).

You can find this on your submitted return for the accounting period.

If you use an incorrect reference number:

• there will be a delay in the payment being allocated correctly
• we’ll send you a payment reminder

You may need your 15-digit alcoholic products producer approval (APPA) ID. The APPA ID is made up of 5 letters and 10 numbers (for example, XMADP0123459789).

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

Paying online through your bank account

Select the ‘pay by bank account’ option. You’ll be directed to sign in to your online or mobile banking account to approve your payment.

You’ll 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.

Paying online by Direct Debit

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

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

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.

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

We’ll automatically collect payments from your bank account. 

If you file your return on time, this will usually be on your payment due date. We’ll send you a message with the exact date and amount, after you file your return.

If you file your return late, your payment may be delayed. You may need to use another method of payment.

The Direct Debit cannot collect any interest or penalty charges you owe. You will need to use another method of payment to pay these charges.

Paying online 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.

HMRC will accept your payment on the date you make it, not the date it reaches our account. This includes 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 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.

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 account is in the UK:

• sort code — 08 32 10

• account number — 14077970

• account name — HMRC Customs Duty Schemes

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) — GB16 BARC 2005 1723 3725 45
• Business Identifier Code (BIC) — BARCGB22
• account name — HMRC Customs Duty Schemes

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

If needed, you can provide your bank with the following HMRC banking address:

MoreGet more information

For more detailed information about Alcohol Duty, read the alcoholic products technical guide.