This guide gives you the payment deadlines for Beer Duty and tells you about your payment options.
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You are responsible for calculating how much Beer Duty is owed and for paying the duty on time.
Your monthly Beer Duty return must be submitted so that it arrives no later than the 15th day of the month following the accounting period. Where the 15th falls on a weekend or bank holiday the return must be received by the last working day before the 15th.
The duty shown on your return must be paid no later than the 25th of the following month. If the 25th falls on a weekend or bank holiday, you must ensure that your payment arrives no later than the last bank working day before the 25th, unless you make payment using the Faster Payment Service. Before using this service 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.
Bank working days are Monday to Friday excluding bank holidays.
If you fail to pay the duty by the due date, you will be liable to a civil penalty of 5 per cent of the duty.
When you make your payment to HM Revenue & Customs (HMRC) it is important that you use the right reference. This makes sure your payment reaches your account and that you won't get reminders after you've paid.
To make a payment you must quote your Beer Duty reference number. It's made up of eight digits in the following, for example 12/3456/78.
Make sure you enter your reference number with no spaces between the characters or it could lead to delays in updating your account.
Paying your Beer Duty by Direct Debit is the most convenient method.
Once you have set up a Direct Debit Instruction (DDI), HMRC automatically collects payment from your bank account on the 25th of the month, or the previous bank working day if the 25th is not a bank working day Bank working days are Monday to Friday excluding bank holidays.
The Banking Industry's Bacs Payment Schemes Ltd (Bacs) has introduced a £20 million cap on single Bacs transactions. If you are making a payment over £20 million you'll need to contact your bank to make alternative arrangements - for example, paying by CHAPS. And you'll need to allow enough time for your transaction to reach HMRC by the payment deadline.
To set-up your Direct Debit payments you will need to complete a DDI and send it to HMRC. Once the DDI has been set-up payments will be collected for as long as you want.
If you are a newly registered producer/packager of beer, the National Registration Unit will issue you with a DDI. Once you have completed it and returned it HMRC will be able to collect payment from your bank or building society.
If you are already registered and wish to start paying by Direct Debit please contact the Beer Duty Accounting Centre:
HM Revenue & Customs
Beer Duty
St Mungo's Road
Cumbernauld
Glasgow
G70 5WY
Tel 01236 783 369 or 01236 783 402
After you have returned your completed DDI to HMRC you will receive a Direct Debit approval number. You will need to quote this on your beer duty return.
Only the amount shown as due to HMRC on your Beer Duty return will be
collected by Direct Debit. HMRC will not collect any interest, penalties
or assessment payments this way.
If you are late submitting your return or payment you may incur a penalty.
It can take up to 45 days to set up Direct Debit with your bank or building society, but HMRC will write to you in advance and confirm the date of the first payment. If your Direct Debit will not be set-up in time for your next payment then you will need to use an alternative payment option covered in this guide.
Your payment will appear on your bank statement with the description 'HMRC BEER DUTY'.
Any changes to your details, such as a new account number, must be notified to the Beer Duty Accounting Centre who will supply a fresh mandate for completion.
You can use your bank or building society services to pay by:
To pay your Beer Duty using any of these payment methods you'll need to set up the payment details with your bank. You'll need to give them:
Find out HMRC's bank account details
This is a service that has been introduced by the banking industry for sending online or telephone banking payments on the same day or next, providing the value of the payment does not exceed the value limit set by the sending bank.
More about the Faster Payments Service
Information about Faster Payment limits (Opens new window)
You may face a civil penalty if you fail to pay duty or assessments of duty.
Read more about civil penalties (Notice 209: Civil Penalties Fixed, geared and daily)
HMRC recommends that you make your Beer Duty payments electronically using one of the methods covered in this guide. If you use the right reference number electronic payments are more efficient and secure than sending cheques by post.
If you do need to pay by post please:
Please allow at least three working days for the payment to reach HMRC. This allows for any delays in the post outside HMRC's control.
If you do not have a pre-addressed HMRC envelope please send your payment to:
HM Revenue & Customs
Beer Duty
St Mungo's Road
Cumbernauld
Glasgow
G70 5WY
You may face a civil penalty if you fail to pay duty or assessments of duty.
Read more about civil penalties (Notice 209: Civil Penalties Fixed, geared and daily)
You must let HMRC know if you have no Beer Duty payment due. You can do this by completing your return to show a 'nil' payment is due. If you fail to submit a return on time you will be liable to penalties.
If you have made your payment electronically using one of the methods covered in this guide you can confirm from your own bank or building society statement that payment has cleared your account.
If you send your payment by post you will need to send a letter with your payment if you want a receipt.
Find out what you can do if you have problems making a payment to HMRC
