This guide offers a reminder of Climate Change Levy payment deadlines and explains all of the available payment options.
HM Revenue & Customs (HMRC) recommends that you make all of your Climate Change Levy payments electronically. HMRC counts all of the payments 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 Climate Change Levy is owed and for paying the Climate Change Levy on time.
Your Climate Change Levy payment is due on the same date as the due date for your Climate Change Levy return.
If your completed return or payment are not received by HMRC by the due date shown on your Climate Change Levy return you may be liable to a penalty of £250. Interest may also be charged.
If you're 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 Climate Change Levy penalties and interest: Notice CCL1/5
Paying by Direct Debit is more convenient, and gives you up to seven extra calendar days, after the due date on your Climate Change 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 the 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 payment you may incur a penalty and 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 (CCL)
Alexander House
21 Victoria Avenue
Southend
SS99 1AS
Tel: 01702 366364
Fax: 01702 366562
If you want to pay the Climate Change 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 Climate Change 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 Climate Change 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 Climate Change Levy reference number. This is shown on your Climate Change Levy return. The reference is made up of 13 digits, for example 12345 6789 0000 - 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 as this could lead to delays in updating your records.
Read more about Climate Change Levy penalties and interest: Notice CCL1/5
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 Climate Change Levy reference and the payment amount.
Telephone banking – phone your bank/building society and give them HMRC’s bank account details, your Climate Change 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 Climate Change 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 | 11963295 | HMRC Climate Change 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
You must provide your Climate Change Levy reference number. This is shown on your Climate Change Levy return. The reference is made up of 13 digits, for example 12345 6789 0000 - 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. If your payment is late you may be liable to a £250 penalty and penalty interest.
Read more about Climate Change Levy penalties and interest: Notice CCL1/5
If your bank or building society offers the Bank Giro service you can make a Climate Change 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 your payment is late you may be liable to a £250 penalty and penalty interest.
If you do not have a paying-in slip please contact HMRC either by phone or in writing quoting you name and Climate Change Levy reference number.
Central Collection Unit (CCL)
HM Revenue & Customs
Alexander House
21 Victoria Avenue
Southend-on-Sea
SS9 1AS
Tel: 01702 366364
Fax: 01702 366562
Read more about Climate Change Levy penalties and interest: Notice CCL1/5
HMRC recommends that you make your Climate Change Levy tax 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 (CCL)
HM Revenue & Customs
Alexander House
21 Victoria Avenue
Southend-on-Sea
SS9 1AY
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 may be liable to a £250 penalty and penalty interest.
Read more about Climate Change Levy penalties and interest: Notice CCL1/5
You can pay your Climate Change Levy electronically from a bank account outside the UK. You should check with your bank or building to see how long it takes to transfer a payment.
You'll need to give your bank or building society HMRC's bank account details.
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 |
|---|---|---|
| GB28CITI08320011963295 | CITIGB2L | HMRC Climate Change 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 Climate Change Levy reference number. This is shown on your Climate Change Levy return. The reference is made up of 13 digits, for example 12345 6789 0000 - 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 as this could lead to delays in updating your records. If your payment is late you may be liable to a £250 penalty and penalty interest.
Read more about Climate Change Levy penalties and interest: Notice CCL1/5
You can pay your Climate Change 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 Climate Change 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 phoning the HMRC
Euro Helpline on Tel 01702 366341.
The risk associated with the exchange rate fluctuations will be down to
you as the decision will be 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 their 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 | GB59CITI18500812000768 | 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 Climate Change Levy reference number. This is shown on your Climate Change Levy return. The reference is made up of 13 digits, for example 12345 6789 0000 - 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 as this could lead to delays in updating your records. If your payment is late you may be liable to a £250 penalty and penalty interest.
Get information about the Single Currency
Read more about Climate Change Levy penalties and interest: Notice CCL1/5
You must let HMRC know if you have no Climate Change Levy payment due by completing your Climate Change Levy Return showing either a 'nil' payment due or that you are claiming a repayment.
Read more about Climate Change Levy penalties and interest: Notice CCL1/5
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 Climate Change Levy
Read guidance about Climate Change Levy
Find out about registering for Climate Change Levy
Read more about penalties and interest when paying Climate Change Levy
