This guide gives you the payment deadlines for Wine Duty and tells you your payment options.
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You are responsible for calculating how much Wine Duty is owed and for paying the duty on time.
You must submit your return and payment so that they arrive not later than the 15th day of the month following the end of your accounting period. If the 15th falls on a weekend or bank holiday you must ensure that your return and payment arrive no later than the last bank working day before the 15th, 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.
Read more about civil penalties (Notice 209: Civil Penalties Fixed, geared and daily)
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.
You can find your reference on your Wine Duty return. It's made up of twelve digits, for example 010 1234 56 000.
Make sure you enter your reference number with no spaces between the digits or it could lead to delays in updating your account.
You can use your bank or building society services to pay by:
To pay your Wine 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 be liable to a 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 Wine 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 of HMRC's control.
If you do not have a pre-addressed HMRC envelope please send your payment to:
HM Revenue & Customs
Central Collection Unit (TAPS)
Alexander House
21 Victoria Avenue
Southend-on-Sea
SS99 1AS
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 Wine Duty payment due. You can do this by completing your return to show a 'nil' payment 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 and you will need to send a letter with your payment if you want a receipt.
Find out more about Wine Duty - Notice 163
Find out what you can do if you have problems making a payment to HMRC
