Pay Aggregates Levy
Find
How out how to pay Aggregates LevyLevy, and thehow timelong it takes for paymentsyour payment to reach HMRC.
- From:
- HM Revenue & Customs
- Published
- 3 November 2014
- Last updated
-
1831FebruaryMarch20222025 — See all updates
ThereThis is a separate guide forexplains payinghow Landfilland Tax.
Whatwhen you’llto need
You’llpay needAggregates yourLevy, 15-digitand referencewhat numberto startingdo withif X when you pay.have You’llnothing findto this on your return.pay.
YourThere paymentis maya beseparate delayedguide iffor youpaying useLandfill the wrong reference number.
When to pay
EachYou return will show the date which you must sendsubmit ityour backreturn toby HMRC by. Unless you’re on non-standard accounting periods, the duedeadline. dateThis is usually the last working day of the month (excluding any weekends or public holidays) following the end of the return period.period unless you’re on the non-standard accounting periods.
HMRC offers a 7 day day delayed payment concession if if you pay by Direct Debit.
How
If muchthe timedeadline tois allow
Makeon a weekend or bank holiday, make sure youyour paypayment reaches HMRC by the deadlineend orof the previous working day.
If you do not pay by the deadline, you may haveneed to pay a penalty.penalty, interest or both.
The
What time you need
You toneed allowyour depends15-character onpayment howreference younumber pay.starting with X.
You | |
|---|---|
If you use an incorrect reference number, there will be a delay in the payment being allocated correctly. Pay onlineYou can approve a payment through your online bank | |
Paying | You |
IfYou thewill deadlinebe fallsdirected onto asign weekendin to your online or bankmobile holiday,banking account to approve your paymentpayment.
You mustwill beneed withto HMRChave byyour theonline endbanking ofdetails theto previoushand workingto daypay beforethis (unlessway.
The you’repayment payingis byusually Fasterinstant Payments).but can take up to 2 hours to show in your bank account.
HowPay toby pay
Direct Debit
To set up a Direct Debit, you can print out and post the Direct Debit Instruction form (EEITT15). You’ll need your 15-digit reference number starting with X and bank details.
You should allow 10 working days for HMRC to set up ayour Direct Debit. IfYou’ll itneed willto notuse beanother setmethod upto inpay time,if you’llit needis tonot useset anotherup paymentin method.time.
Once yourHMRC Directhas Debitset isup setyour up,Direct HMRCDebit, willthey’ll automatically collect the amount shown on your return.
Approve
You amust paymentpay throughin youra onlinedifferent bankway account
Youif canyou payare directlymaking usinga yourpayment onlineof or£20 mobilemillion bankor account.more.
You amust paymentpay throughin youra onlinedifferent bankway account
Youif canyou payare directlymaking usinga yourpayment onlineof or£20 mobilemillion bankor account.more.
When
Pay you’reby readybank totransfer
If pay,you startpay yourby CHAPS (Clearing AggregatesHouse LevyAutomated payment.Payment SelectSystem) theor ‘payFaster byPayments, bankyour account’payment option.will You’ll then be directedreceived toon signthe insame to your online or mobilenext bankingworking 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.before you pay.
BankAccount details forto onlineuse orif telephoneyour banking,account CHAPSis andin Bacs
the UK
YouUse canthe payfollowing bydetails Fasterto Payments,make CHAPSa orpayment Bacsif toyour HMRC’saccount bankis account.in the UK:
| 08 32 00 |
|
|
OverseasAccount payments
Youdetails shouldto use theseif detailsyour toaccount payis from an overseas account.
PaymentsUse shouldthe befollowing indetails poundsto sterlingmake anda yourpayment bank may charge you if youyour useaccount anyis other currency.overseas:
|
|
|
IfYou must make all payments in pound sterling. Your bank may charge you needif toyou use any other currency.
If needed, you can provide your bank with HMRC’sthe bankingfollowing addressHMRC itbanking is:address:
Barclays Bank plc
1 Churchill Place
London
United Kingdom
E14 5HP
ByPay by cheque
Allow through3 theworking postdays for your payment to reach HMRC.
Allow through3 theworking postdays for your payment to reach HMRC.
Make your cheque payable to ‘HM Revenue and Customs only’.
Writeonly’ yourand 15-digitwrite your reference number starting with X on the back of the cheque and send it to:back.
HM Revenue and Customs
Direct
BX5 5BD
United Kingdom
Do not fold the cheque or fastenattach documentsit together.
You should allow 3 working days for your payment to reachother HMRC.papers.
IfYou you’re sending your payment by post, you can include a letter to ask for a receiptreceipt.
Send fromyour HMRC.cheque to:
HM Revenue and Customs
Direct
BX5 5BD
United Kingdom
If you have nothing to pay
IfYou youmust makesubmit ayour return andto HMRC even if you work out that you have nothing to pay,pay or are due a repayment, you must still submit it to HMRC.repayment.