This guide offers a reminder of Beer Duty payment deadlines and explains all of the available payment options. HMRC recommends that you make your Beer Duty payments by Direct Debit or by one of the other electronic payment methods shown below.
HMRC counts all of the payment methods below as electronic apart from payments by post. Paying electronically:
On this page:
You are responsible for calculating how much Beer Duty is owed and for paying this duty on time.
You must submit your return 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.
You must pay the duty shown on your monthly Beer Duty return 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. 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.
HMRC recommends that you pay by Direct Debit because:
Find out about the Direct Debit Guarantee (PDF 49K)
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 if your return has been submitted on time. Bank working days are Monday to Friday excluding bank holidays.
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, 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.
To set-up payment by Direct Debit you need to complete a Direct Debit Instruction (DDI) and return 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 have the authority 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:
Beer Duty
HM Revenue & Customs
St Mungo’s Road
Cumbernauld
Glasgow
G70 5WY
Tel 01236 783 369 or 01236 783 402
After you have returned the completed form to HMRC you will receive a Direct Debit approval number which you must quote on your beer duty return.
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 as described in this guide.
Only the amount shown as due on your Beer Duty return will be collected by Direct Debit. HMRC won’t collect any other amounts in this way.
A Beer Duty payment collected by HMRC 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:
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.
Internet banking - enter HMRC’s bank account details. You also need to enter your Beer Duty reference number and the payment amount.
Telephone banking - phone your bank/building society and give them HMRC’s bank account details, your Beer Duty reference number and the amount to pay.
CHAPS - this enables you to tell your bank to make a payment that will each 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.
Note: HMRC is unable to make or receive payments using the Faster Payment Service (FPS)
When you make a payment using these methods, your bank will transfer your money electronically to HMRC. It normally takes three bank working days to reach HMRC, except for payments made by CHAPS which is a same day transaction. Bank working days are Monday to Friday excluding bank holidays.
Some banks or building societies may take longer. It's a good idea to check with your bank or building society to see how long they will take to transfer the money and what their cut-off time is for you to make the payment request. If they take longer then you will need to initiate your payment earlier.
Setting up and making payments
To pay your Beer Duty 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 entering our bank account details please take care. 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.
| Sort code | Account number | Account name |
|---|---|---|
| 08 32 00 | 11963201 | HMRC Beer Duty |
If your bank asks for the address of the bank to which payment is being made please use
Citi
Citigroup Centre
Canada Square
London
E14 5LB
When making a Beer Duty payment you must quote your reference number. The reference is made up of eight digits in the following format: 12/3456/78 - this reference is only an example and should not be used to make a payment.
It is important that you show the reference number in this format with no gaps between the characters otherwise it could lead to delays in updating your records.
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 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 pre-addressed HMRC envelope please send your payment to:
Beer Duty
HM Revenue & Customs
St Mungo’s Road
Cumbernauld
Glasgow
G70 5WY
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.
You can pay your Beer Duty in euros including any arrears. Repayments of tax due to you from HMRC will continue to be made in sterling. You should check with the bank how long they take to make a payment.
The payment figure, shown in sterling on your Beer Duty 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 366 349.
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 their bankers. The cost incurred by HMRC in converting euro payment into sterling will be met by HMRC. To enable them to update your account fax the following information to the HMRC Euro Helpline on Fax 01702 366 378:
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 Import & Excise Duties euro | GB03CITI18500812000806 | 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
London
E14 5LB
When making a Beer Duty payment you will need your reference number. The reference is made up of eight digits in the following format: 12/3456/78 - this reference is only an example and should not be used to make a payment.
It is important that you show the reference number in this format with no gaps between the characters otherwise it could lead to delays in updating your records.
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 by completing your return showing a 'nil' payment due. If you fail to submit a return on time you will be liable to penalties.
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.
If you wish to tell HMRC about a change (such as a new address) you will need to include a separate letter with your payment if paying by post or write to them separately if you have made your payment electronically, at the address below.
Beer Duty
St Mungo's Road
Cumbernauld
Glasgow
G70 5WY
HMRC is currently unable to receive or make payments using the Faster Payments Service (FPS), which is offered by some banks; however it will continue to review the situation. In the meantime HMRC offers a range of fast and cost effective electronic payment methods including Direct Debit and direct credit via customers' own internet and telephone banking facilities.
Find out what you can do if you have problems making a payment to HMRC
