This guide offers a reminder of Aggregates Levy payment deadlines and explains all of the available payment options.
HM Revenue & Customs (HMRC) recommends that you make all of your Aggregates Levy payments electronically. HMRC counts all of the payment methods below as electronic apart from payment by post. Paying electronically:
If your payment arrives late you will be charged a penalty. Interest may also be charged.
On this page:
From 16 December 2011 HMRC will be able to accept payments made using the Faster Payments Service (FPS).
FPS is a service that has been introduced by the banking industry that allows payments by internet or telephone banking to be received on the same or next day, provided the value of the payment does not exceed the limit set by your own bank or building society.
Before making a payment using FPS you should contact your bank or building society to confirm the services available to you, any daily value limits and latest cut off times for making a payment.
More about Faster Payments Service
You are responsible for calculating how much Aggregates Levy is owed and for paying this levy on time.
Your Aggregates Levy payment is due on the same date as the due date for your Aggregates Levy return.
If your completed return or payment are not received by HMRC by the due date shown on your Aggregates Levy return you may be liable to a penalty of £250. Interest may also be charged.
If you are paying by Direct Debit you may receive up to an extra seven calendar days in which to pay - but you must ensure that your cleared payment reaches HMRC by the extended due date.
Read more about Aggregates Levy filing and payment deadlines (link to AGL1)
Paying by Direct Debit is more convenient, and gives you at least seven extra calendar days, after the due date on your Aggregates Levy return, in which to pay.
Once you have set-up a Direct Debit Instruction (DDI), HMRC automatically collects payment from your bank account on the seventh day after the due date, or the earliest banking day after this if the seventh day is not on a banking day. Bank working days are Monday to Friday excluding bank holidays.
If you are late submitting your return, payment will be collected on seventh working day after the due date if this can be arranged, or as soon as possible after this.
If you are late submitting your return or your payment you may incur a penalty. Interest may also be charged.
You will need to contact HMRC either by phone or in writing to set up the Direct Debit:
HM Revenue & Customs
Central Collection Unit (AL)
Alexander House
21 Victoria Avenue
Southend
SS99 1AS
Tel: 01702 366364
Fax: 01702 366562
If you want to pay the Aggregates Levy due on your return by Direct
Debit, you must set up the Direct Debit in good time. If you haven't
allowed enough time before you submit your return you will have to pay
by another method.
Only the amount shown as due to HMRC on your Aggregates Levy return
will be collected by Direct Debit. HMRC will not collect any interest,
penalties or assessment payments this way.
If you have a credit balance on your Aggregates Levy account with HMRC when your next return is processed, HMRC will normally only debit your bank account for the balance owing on your account, not the full amount declared on your return. HMRC will advise you if this is occurs.
You must provide your Aggregates Levy reference number. This is shown on your Aggregates Levy return. The reference is made up of nine digits, for example 100000000 - this reference is only an example and should not be used to make a payment.
When making a payment it is important that you show the reference number with no gaps between the characters otherwise it could lead to delays in updating your records.
Read more about Aggregates Levy filing and payment deadlines
You can use your bank or building society services to pay by:
Bacs Direct Credit - your payment is transmitted by Bacs direct to HMRC's bank account. This service is only available for customers whose businesses are authorised by their bank to submit files direct to Bacs. It normally takes three bank working days for a payment by Bacs Direct Credit to reach HMRC. Bank working days are Monday to Friday excluding bank holidays.
Internet banking - enter HMRC's bank account details. You also need to enter your Aggregates Levy reference and the payment amount.
Telephone banking - phone your bank/building society and give them HMRC's bank account details, your Aggregates Levy reference and the amount to pay.
Faster Payments - this is a service that has been introduced by the banking industry for sending payments initiated by internet or telephone banking on the same or next day, providing the value of the payment does not exceed the value limit set by the sending bank.
Before making a payment you should contact your bank or building society to confirm the services available to you, any daily value limits and the latest cut off times for making a payment.
More about the Faster Payments Service
Information about Faster Payment limits (Opens new window)
CHAPS – this enables you to tell your bank to make a payment that will reach HMRC on the same day provided you initiate the payment within the time specified by your bank (usually between 9.00 am and 3.00 pm). CHAPS payments are more expensive than other payment methods but may be of benefit if you are making very large payments.
To pay your Aggregates Levy using any of the above payment methods you'll need to set up the payment details with your bank. You'll need to supply them with:
When making a payment to HMRC please make sure you always use the correct bank account details and reference number. And that your bank has confirmed that your payment has been made successfully.
If you make a mistake with the sort code or account number there may be a delay before your record is credited or your payment may not be received at all. That could mean you are charged a penalty, interest or surcharge for late payment.
When paying by Bacs Direct Credit, internet or telephone banking,
Faster Payments or CHAPS you should only use the bank account details
shown below.
| Sort code | Account number | Account name |
|---|---|---|
| 08 32 00 | 11963171 | HMRC Aggregates Levy |
If your bank asks for the address of the bank to which payment is being made please use
Citi
Citigroup Centre
Canada Square
Canary Wharf
London
E14 5LB
Your must provide your Aggregates Levy reference number. This is shown on your Aggregates Levy return. The reference is made up of nine digits, for example 100000000 - this reference is only an example and should not be used to make a payment.
When making a payment it is important that you show the reference number with no gaps between the characters otherwise it could lead to delays in updating your records.
Read more about Aggregates Levy filing and payment deadlines
If your bank or building society offers the Bank Giro service you can make an Aggregates Levy payment at your own bank branch by cheque or cash using a Bank Giro Credit Transfer form. HMRC treats any payment made by Bank Giro as electronic.
If paying this way please:
To allow for possible delays in bank processing (for which HMRC is not responsible) please allow at least three bank working days for your payment to reach them. Bank working days are Monday to Friday excluding bank holidays.
If you do not have a paying-in slip please contact HMRC either by phone or in writing quoting your name and Aggregates Levy reference number.
Central Collection Unit (AL)
HM Revenue & Customs
Alexander House
21 Victoria Avenue
Southend-on-Sea
SS9 1AS
Tel: 01702 366364
Fax: 01702 366562
HMRC recommends that you make your Aggregates Levy payments electronically using one of the methods described elsewhere in this guide.
Electronic payments are generally more efficient and secure, provided you give HMRC an accurate reference number.
However if paying by post please:
If you are sending a payment to HMRC and do not have a HMRC pre-addressed envelope please send your payment to:
Central Collection Unit (AL)
HM Revenue & Customs
Alexander House
21 Victoria Avenue
Southend-on-Sea
SS9 1AS
To allow for possible postal delays (for which HMRC is not responsible) please allow at least three working days for the payment to reach them. If your payment is late you will incur a £250 penalty. Interest may also be charged.
You can pay your Aggregates Levy electronically from a bank account outside the UK. You should check with your bank or building society to see how long it takes to transfer a payment.
You will need to provide HMRC bank account details to your bank or building society.
Please take care if you need to enter HMRC's bank account details. If you make a mistake with the sort code or account number there may be a delay before your record is credited or your payment may not be received at all.
| International Bank Account Number (IBAN) | SWIFT Bank Identifier Code (BIC) | Account name |
|---|---|---|
GB78CITI08320011963171 |
CITIGB2L |
HMRC Aggregates Levy |
Note: Where an IBAN is shown you must give this number as well as the SWIFT BIC.
If your bank asks for the address of the bank to which payment is being made please use
Citi
Citigroup Centre
Canada Square
Canary Wharf
London
E14 5LB
You must provide your Aggregates Levy reference number. This is shown on your Aggregates Levy return. The reference is made up of nine digits, for example 100000000 - this reference is only an example and should not be used to make a payment.
When making a payment it is important that you show the reference number with no gaps between the characters otherwise it could lead to delays in updating your records.
Read more about Aggregates Levy filing and payment deadlines
You can pay your Aggregates Levy in euros using the Bacs Direct Credit or CHAPS payment methods, including any arrears. Repayments of tax due to you from HMRC will continue to be made in sterling.
The payment figure, shown in sterling on your Aggregates Levy return will need to be converted into euros. HMRC recommends that you use the UK market selling rate for the day that you are making the payment. You can get this information from the Financial Times or by calling the HMRC Euro Helpline on Tel 01702 366341.
The risk associated with the exchange rate fluctuations will be your responsibility as the decision is yours as to whether you pay in euros as opposed to sterling.
HMRC will continue to maintain its accounts in sterling and you will be credited with the actual sterling value HMRC receives after conversion by its bankers. The cost incurred in converting euro payment into sterling will be met by HMRC.
You will need to fax the following information to the HMRC Euro Helpline on Fax 01702 366839 to enable them to update your account:
You will need to provide HMRC bank account details to your bank or building society.
Please take care if you need to enter HMRC's bank account details. If you make a mistake with the sort code or account number there may be a delay before your record is credited or your payment may not be received at all.
| Currency | Account name | International Bank Account Number (IBAN) | SWIFT Bank Identifier Code (BIC) |
|---|---|---|---|
| euro | HMRC Central Taxes Euro | GB59CITI1850081200768 | CITIGB2L |
Note: Where an IBAN is shown you must give this number as well as the SWIFT BIC.
If your bank asks for the address of the bank to which payment is being made please use
Citi
Citigroup Centre
Canada Square
Canary Wharf
London
E14 5LB
You must provide your Aggregates Levy reference number. This is shown on your Aggregates Levy return. The reference is made up of nine digits, for example 100000000 - this reference is only an example and should not be used to make a payment.
When making a payment it is important that you show the reference number with no gaps between the characters otherwise it could lead to delays in updating your records.
Get information about the Single Currency at the HMRC website
Read more about Aggregates Levy filing and payment deadlines
Read more about paying Aggregates Levy in euros
You must let HMRC know if you have no Aggregates Levy payment due by completing your Aggregates Levy return showing either a 'nil' payment due or that you are claiming a repayment.
Read more about Aggregates Levy filing and payment deadlines
In order to minimise costs to all taxpayers HMRC does not automatically issue receipts for payments. If you have made your payment electronically using one of the methods described elsewhere in this guide you can confirm from your own bank or building society statement that payment has cleared your account.
However, if you are paying HMRC by post and you need to ask for a receipt, include a separate letter with your payment. HMRC cannot identify any instructions written on payslips as they are processed automatically.
Find out what to do if you have problems paying Aggregates Levy
