How to pay Climate Change Levy
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. Paying electronically:
- is safe and secure
- gives you better control over your money
- provides certainty about when your payment will reach HMRC
- avoids postal delays
- may lower your bank charges
- gives you up to seven extra days in which to pay if you’re paying by Direct Debit
If your payment arrives late you will be charged a penalty. Interest may also be charged.
On this page:
- Update: changes to HMRC bank accounts from 3 September 2009
- Climate Change Levy payment deadlines
- Paying by Direct Debit
- Paying by Internet, telephone banking or BACS Direct Credit
- Paying by CHAPS transfer
- Paying by Bank Giro
- Paying by post
- Paying from an overseas bank account
- Paying with euros
- No payment due
- Correspondence or receipt requests
- Information about the Faster Payment service
- More useful links
Update: changes to HMRC bank account details from 3 September 2009
HMRC bank account details for paying Climate Change Levy changed from 3 September 2009. If you make payments by BACS Direct Credit, Internet or telephone banking, CHAPS or from an overseas account the new account details are included below. Please note these for future reference.
HMRC is now using two banks – Citi for BACS Direct Credit, Internet and telephone banking, CHAPS and payments from an overseas account and the Royal Bank of Scotland Group (RBSG) for Bank Giro credits.
If you experience problems using the new account details
HMRC is working closely with the banking industry to ensure their systems are updated to reflect the new HMRC bank account details. However please be aware that not all banks will be able to make the change immediately and for a short period you may need to continue to use the old account details. Please be assured that if this is the case your payment will be received by HMRC and credited to your Climate Change Levy account.
Climate Change Levy payment deadlines
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 Climate Change Levy by Direct Debit
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.
How to set up Direct Debit payments
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.
Your Climate Change Levy reference number
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.
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
Paying Climate Change Levy by Internet, telephone banking or BACS Direct Credit
You can use your bank or building society services to pay by Internet, telephone banking or BACS Direct Credit (available to businesses that are authorised by their bank to submit files direct to BACS). To make the payment you will need HMRC’s bank account details given below and Climate Change Levy reference number.
If you pay using any of these methods, your bank will transfer your money electronically to HMRC. It normally takes three bank working days for payment to reach HMRC. Bank working days are Monday to Friday excluding bank holidays. Some bank and building societies can take longer. You should check with your bank or building society to see how long they take to transfer payment and what their cut-off time is for initiating payment. If they take longer then you will need to initiate your payment earlier.
Providing HMRC bank account details
To pay your Climate Change Levy by Internet, telephone banking or BACS Direct Credit, you'll need to provide your bank with HMRC’s bank account details.
| Sort code |
Account number | Account name |
|---|---|---|
| 08 32 00 | 11963295 | HMRC Climate Change Levy |
Bank account changes from 3 September 2009
The account details above were updated on 3 September 2009. Please note these for future reference. You should also arrange to update any templates or transactions that you have stored for online banking purposes.
If you experience problems using the new account details
HMRC is working closely with the banking industry to ensure their systems are updated to reflect the new HMRC bank account details. However please be aware that not all banks will be able to make the change immediately and for a short period you may need to continue to use the old account details. Please be assured that if this is the case your payment will be received by HMRC and credited to your Climate Change Levy account.
If your payment is made using the wrong sort code or account number there may be a delay before your account is credited, or your payment may not be received at all.
Your Climate Change Levy reference number
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.
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
Paying Climate Change Levy by CHAPS transfer
The CHAPS system enables you to tell your bank to make an immediate payment that will reach HMRC on the same day provided you initiate payment within the time specified by your bank (usually between 9.00 am and 3.00 pm). Bank working days are Monday to Friday excluding bank holidays.
CHAPS payments are more expensive than other payment methods but may be of benefit if you’re making very large payments.
If your cleared payment arrives late interest will be charged.
Providing HMRC bank account details
You will need to provide HMRC bank details to your bank or building society.
| Sort code |
Account number | Account name |
|---|---|---|
| 08 32 00 | 11963295 | HMRC Climate Change Levy |
Bank account changes from 3 September 2009
The account details above were updated on 3 September 2009. Please note these for future reference. You should also arrange to update any templates or transactions that you have stored for online banking purposes.
If you experience problems using the new account details
HMRC is working closely with the banking industry to ensure their systems are updated to reflect the new HMRC bank account details. However please be aware that not all banks will be able to make the change immediately and for a short period you may need to continue to use the old account details. Please be assured that if this is the case your payment will be received by HMRC and credited to your Climate Change Levy account.
If your payment is made to the wrong sort code or account number there may be a delay before your account is credited, or your payment may not be received at all. If your payment is late you may be liable to a £250 penalty and penalty interest.
Your Climate Change Levy reference number
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.
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 Climate Change Levy penalties and interest: Notice CCL1/5
Paying Climate Change Levy by Bank Giro
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:
- take your paying-in slip to your own branch (other banks may refuse to accept it or may charge you for this service)
- make cheques payable to ‘HM Revenue & Customs only’ followed by your Climate Change Levy reference number
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
Bank account changes from 3 September 2009
From 3 September 2009 HMRC will be using NatWest (part of RBSG) to process payments made by Bank Giro. If you currently pay using this payment method you can continue to use the slips in your current Bank Giro booklet. In due course HMRC will send you a booklet containing the new bank account details. Once you receive this you should use this instead of your old booklet.
Read more about Climate Change Levy penalties and interest: Notice CCL1/5
Paying Climate Change Levy by post
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:
- make your cheque payable to ‘HM Revenue & Customs only’ followed by your Climate Change Levy reference number and send it with your Climate Change Levy return using the pre-addressed envelope sent by HMRC or the address below
- do not fold the payslip or cheque and do not fasten them with paper clips or staples or in any other manner
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
Paying Climate Change Levy from an overseas bank account
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.
Providing HMRC bank account details
You’ll need to give your bank or building society HMRC’s bank account details.
Bank account changes from 3 September 2009
The account details below were updated on 3 September 2009. Please note these for future reference. You should also arrange to update any templates or transactions that you have stored for online banking purposes.
If you experience problems using the new account details
HMRC is working closely with the banking industry to ensure their systems are updated to reflect the new HMRC bank account details. However please be aware that not all banks will be able to make the change immediately and for a short period you may need to continue to use the old account details. Please be assured that if this is the case your payment will be received by HMRC and credited to your Climate Change Levy account.
| International Bank Account Number (IBAN) | SWIFT Bank Identifier Code (BIC) | Account name |
|---|---|---|
| GB28CITI08320011963295 | CITIGB2L | HMRC Climate Change Levy |
If your payment is made using the wrong bank account details there may be a delay before your account is credited or your payment may not be received at all. If your payment is late you may be liable to a £250 penalty and penalty interest.
Your Climate Change Levy reference number
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.
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
Paying Climate Change Levy with euros
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.
Exchange rate to be used for payments
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 366349.
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 366378 to enable them to update your account:
- description of tax being paid – Climate Change Levy (CCL)
- your Climate Change Levy reference number
- the period the payment relates to
- the sterling liability of the payment
Providing HMRC bank account details
| 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.
Bank account changes from 3 September 2009
The account details above were updated on 3 September 2009. Please note these for future reference. You should also arrange to update any templates or transactions that you have stored for online banking purposes.
If you experience problems using the new account details
HMRC is working closely with the banking industry to ensure their systems are updated to reflect the new HMRC bank account details. However please be aware that not all banks will be able to make the change immediately and for a short period you may need to continue to use the old account details. Please be assured that if this is the case your payment will be received by HMRC and credited to your Climate Change Levy account.
If your payment is made using the wrong bank account details there may be a delay before your account is credited or your payment may not be received at all. If your payment is late you may be liable to a £250 penalty and penalty interest.
Your Climate Change Levy reference number
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.
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.
Get information about the Single Currency
Read more about Climate Change Levy penalties and interest: Notice CCL1/5
No Climate Change Levy payment due
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
Climate Change Levy correspondence or receipt requests
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.
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.
Central Collection Unit (CCL)
HM Revenue & Customs
Alexander House
21 Victoria Avenue
Southend-on-Sea
SS9 1AY
Information about the Faster Payment service
HMRC is currently unable to receive or make payments using the Faster Payment service, which is offered by some banks.
For a bank’s customer to make a Faster Payment, both banks involved in the transaction need to be members of the Faster Payment scheme. The Bank of England, which is currently HMRC’s banking supplier, made a decision some time ago to withdraw from the provision of retail banking services to its customers (one of which is HMRC) and has not joined the Faster Payment service.
HMRC is in the process of moving its business to a new banking supplier. Following this migration the opportunity for using the Faster Payments service will be reviewed.
More useful links
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
