This guide offers a reminder of Landfill Tax payment deadlines and explains all of the available payment options.
HM Revenue & Customs (HMRC) recommends that you make all of your Landfill Tax payments electronically. HMRC counts all of the payment methods below as electronic apart from payment by post. Paying electronically:
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 Landfill Tax is owed and for paying the Landfill Tax on time.
Your Landfill Tax payment is due on the same date as the due date for your Landfill Tax Return.
If Landfill Tax is paid late penalty interest for late payment may be charged.
Read more about Landfill Tax penalties and interest
Paying by Direct Debit is more convenient. Once you have set up a Direct Debit Instruction (DDI), HMRC automatically collects payment from your bank account. If you use this method of payment, it is recommended that you submit your return early so that HMRC can collect your payment by the due date. Bank working days are Monday to Friday excluding bank holidays.
If a return is not received by the due date HMRC will issue an assessment of the amount they think you owe.
If you're 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 (LFT)
Alexander House
21 Victoria Avenue
Southend
SS99 1AS
Tel: 01702 366364
Fax: 01702 366562
If you want to pay the Landfill Tax 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'll have to pay by another
method.
Only the amount shown as due to HMRC on your Landfill Tax 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 Landfill Tax 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 Landfill Tax reference number. This is shown on your Landfill Tax Return. The reference is made up of 14 digits, for example 01123456789000 - 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.
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 Landfill Tax reference and the payment amount.
Telephone banking - phone your bank/building society and give them HMRC's bank account details, your Landfill Tax 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 Landfill Tax 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 |
11963198 | HMRC Landfill Tax |
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 Landfill Tax reference number. This is shown on your Landfill Tax Return. The reference is made up of 14 digits, for example 01123456789000 - 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 Landfill Tax penalties and interest
If your bank or building society offers the Bank Giro service you can make a Landfill Tax 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 Landfill Tax reference number.
Central Collection Unit (LFT)
HM Revenue & Customs
Alexander House
21 Victoria Avenue
Southend-on-Sea
SS9 1AY
Tel: 01702 366364
Fax: 01702 366562
Read more about Landfill Tax penalties and interest
HMRC recommends that you make your Landfill 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 an HMRC pre-addressed envelope please send your payment to:
Central Collection Unit (Landfill Tax)
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 will incur penalty interest.
Read more about Landfill Tax penalties and interest
You can pay your Landfill Tax electronically from a bank account outside of 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 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 |
|---|---|---|
| GB28CITI08320011963198 |
CITIGB2L | HMRC Landfill Tax |
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 Landfill Tax reference number. This is shown on your Landfill Tax Return. The reference is made up of 14 digits, for example 01123456789000 - 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 on the HMRC website
Read more about Landfill Tax penalties and interest
You can pay your Landfill Tax 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 Landfill Tax Return,
will need to be converted in to 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 your
responsibility, as the decision is yours as to whether you pay in euros
or 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:
Please take care if you need to enter HMRC's bank account details. If you make a mistake 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 Landfill Tax reference number. This is shown on your Landfill Tax Return. The reference is made up of 14 digits, for example 01123456789000 - 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 Landfill Tax penalties and interest
Read more about paying HMRC in euros
You must let HMRC know if you have no Landfill Tax payment due by completing your Landfill Tax Return showing either a 'nil' payment due or that you are claiming a repayment.
Read more about Landfill Tax penalties and interest
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 you can do if you have problems paying Landfill Tax
Read an introduction to Landfill Tax
Find out more about the Landfill Tax (Notice LFT1 A general guide to Landfill Tax)
