Pay Landfill Tax
Find
How out how to pay Landfill TaxTax, and thehow timelong it takes for paymentsyour payment to reach HMRC.
- From:
- HM Revenue & Customs
- Published
- 3 September 2019
- Last updated
-
1831FebruaryMarch20222025 — See all updates
This guide explains how and when to pay Landfill Tax, and what to do if you have nothing to pay.
There is a separate guide for paying Aggregates Levy.
WhatWhen you’llto needpay
You’llYou needmust submit your 15-digitreturn referenceand numberpay startingany withtax Xdue whenby youthe pay.deadline. You’llThis findis thisusually the last working day of the month (excluding any weekends or public holidays) following the end of the return period unless you’re on yourthe return.non-standard accounting periods.
YourIf the deadline is on a weekend or bank holiday, make sure your payment mayreaches beHMRC delayedby ifthe youend useof the wrongprevious referenceworking number.day.
If Payyou nowdo not pay by the deadline, you may need to pay a penalty, interest or both.
WhenWhat toyou payneed
YourYou Landfillneed Taxyour 15-character payment isreference duenumber onstarting thewith sameX.
You datecan asfind yourthis Landfillon Taxyour Return.return.
How
If muchyou timeuse toan allow
Makeincorrect surereference younumber, paythere HMRCwill bybe thea deadlinedelay orin youthe maypayment havebeing toallocated pay a penalty.correctly.
Pay online
If muchyou timeuse toan allow
Makeincorrect surereference younumber, paythere HMRCwill bybe thea deadlinedelay orin youthe maypayment havebeing toallocated pay a penalty.correctly.
TheYou timecan youapprove needa topayment allowthrough dependsyour ononline howbank youaccount.
Paying | |
|---|---|
You can pay by approving a payment through your online bank account | |
You | |
IfYou thewill deadlineneed fallsto onhave ayour weekendonline orbanking bankdetails holiday,to makehand sureto yourpay this way.
The payment reachesis HMRCusually oninstant thebut lastcan workingtake dayup beforeto (unless2 you’rehours payingto byshow Fasterin Payments).your bank account.
HowPay toby pay
Direct Debit
To set up a Direct Debit, you can print out and post the 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 a Direct Debit. If it will not be set up in time, you’ll need to use another payment method.
Once your Direct Debit is set up, HMRC will 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 LandfillCHAPS Tax(Clearing payment.House SelectAutomated thePayment ‘paySystem) byor bankFaster account’Payments, option.your You’llpayment thenwill 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:
| GB73 BARC 2005 1760 3873 98 |
|
|
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 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.