Pay Alcohol Duty
How to pay Alcohol Duty if you are an approved alcoholic products producer, and how long it takes for your payment to reach HMRC.
This guidance has been published early and is for information only. It will apply from 1 February 2025.
Until then, you must follow the existing guidance for alcohol production, outlined in excise notices 39, 162, 163 and 226.
Read more about the upcoming changes to alcohol approvals, returns and payments.
When to pay
You must pay the duty shown on your online return by the 25th of the month.
If the deadline is on a weekend or bank holiday, make sure your payment reaches HMRC by the end of the previous working day.
If you do not pay by the deadline, you may need to pay a penalty, interest or both.
What you need
You need your Alcohol Duty return reference number starting with an X. This reference will always be made up of 12 numbers and 2 characters (for example, XA123456789012).
You can find this on your submitted return for the accounting period.
If you use an incorrect reference number:
- there will be a delay in the payment being allocated correctly
- we’ll send you a payment reminder
You may need your 15-digit alcoholic products producer approval (APPA) ID. The APPA ID is made up of 5 letters and 10 numbers (for example, XMADP0123459789).
Pay online
You can pay online using one of the following methods:
- approve a payment through your online bank account
- Direct Debit
- debit or corporate credit card
Paying online through your bank account
Select the ‘pay by bank account’ option. You’ll be directed to sign in to your online or mobile banking account to approve your payment.
You’ll need to have your online banking details ready to pay this way.
The payment is usually instant, but can sometimes take up to 2 hours to show in your account.
Paying online by Direct Debit
From 1 March 2025 you’ll need to use the Manage your Alcohol Duty service to set up a new Direct Debit.
You’ll need the Government Gateway user ID and password you used when you registered for the service.
The Direct Debit will not collect return payments over £20 million. If you owe more, you will need to pay another way.
HMRC will automatically collect the payment from your bank account based on the amount in your return. You’ll only need to set the Direct Debit up once.
Set the Direct Debit up at least 4 working days before your payment due date.
The payments will show on your bank statement as ‘HMRC SDDS’.
We’ll automatically collect payments from your bank account.
If you file your return on time, this will usually be on your payment due date. We’ll send you a message with the exact date and amount, after you file your return.
If you file your return late, your payment may be delayed. You may need to use another method of payment.
The Direct Debit cannot collect any interest or penalty charges you owe. You will need to use another method of payment to pay these charges.
Paying online by debit or corporate credit card
You can make a full payment online using a debit or corporate credit card. There is a non-refundable fee if you use a corporate credit or debit card. You cannot pay by personal credit card.
HMRC will accept your payment on the date you make it, not the date it reaches our account. This includes weekends and bank holidays.
You must make sure the details you enter match those held by your bank or card provider. For example, the billing address should match the one your card is currently registered with.
Pay by bank transfer
If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, you can submit your payment on the same or next day.
If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.
Check your bank’s processing times and maximum transaction limits before you pay.
Account details to use if your account is in the UK
Use the following details to make a payment if your account is in the UK:
-
sort code — 08 32 10
-
account number — 14077970
-
account name — HMRC Customs Duty Schemes
Account details to use if your account is overseas
Use the following details to make a payment if your account is overseas:
- account number (IBAN) — GB16 BARC 2005 1723 3725 45
- Business Identifier Code (BIC) — BARCGB22
- account name — HMRC Customs Duty Schemes
You must make all payments in sterling (GBP). Your bank may charge you if you use any other currency.
If needed, you can provide your bank with the following HMRC banking address:
Barclays Bank PLC
1 Churchill Place
London
United Kingdom
E14 5HP
More information
For more detailed information about Alcohol Duty, read the alcoholic products technical guide.