Pay Beer Duty
Find out how to pay your Beer Duty.
This guide explains how and when to pay your Beer Duty.
There is a separate guide for paying Wine or Cider Duty.
What you’ll need
You’ll need your 8-digit duty reference number. You can find this on your return.
When to pay
Complete your duty return online within 15 days of the month your accounting period ended.
You must then pay the duty shown on your return by 25th of the month.
How to pay
Make sure you pay HMRC by the deadline or you may have to pay a penalty.
The time you need to allow for payment to reach HMRC depends on how you pay.
| Payment method | Time allowance |
|---|---|
| Direct Debit | 45 days |
| Approve a payment through your online bank account | Same or next day |
| Online or telephone banking (Faster Payments) | Same or next day |
| CHAPS | Same or next day |
| Bacs | 3 working days |
| By cheque through the post | 3 working days |
If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before, unless you’re paying by faster payments.
Direct Debit
If you want to pay Beer Duty by Direct Debit you’ll need to set up a Direct Debit Instruction and send it to HMRC. It can take up to 45 days for HMRC to set up your Direct Debit so you’ll need to use another method to pay if it is not set up in time.
You’ll be sent a Direct Debit approval number once HMRC has set up the Direct Debit. Include this on your return. As long as you send your return on time we’ll automatically collect the right amount on the 25th of each month.
HMRC will not collect any interest, penalties or assessment payments by Direct Debit.
Approve a payment through your online bank account
You can pay directly using your online or mobile bank account.
When you’re ready to pay, start your Beer Duty payment. Select the ‘pay by bank account’ option. You’ll then be directed to sign in to your online or mobile banking account to approve your payment.
The payment is usually instant but can take up to 2 hours to show in your bank account.
You’ll need to have your online banking details ready to pay this way.
Bank details for online or telephone banking
You can pay by Faster Payments, CHAPS or Bacs to HMRC’s account.
| Duty | Sort code | Account number | Account name |
|---|---|---|---|
| Beer | 08 32 00 | 11963201 | HMRC Beer Duty |
Your payment may be delayed if you use the wrong reference number.
Payments by:
- Faster Payments (online or telephone banking) usually reach HMRC on the same or next day, including weekends and bank holidays
- CHAPS usually reach HMRC the same working day if you pay within your bank’s processing times
- Bacs usually take 3 working days
Check your bank’s transaction limits and processing times before making a payment.
HMRC’s banking address is:
Barclays Bank PLC
1 Churchill Place
London
United Kingdom
E14 5HP
By cheque through the post
Send your return and make the cheque payable to ‘HM Revenue and Customs only’, write your 8-digit Beer Duty reference number on the back of the cheque.
Allow 3 working days for your payment to reach HMRC.
Send your return and payment to:
HMRC payments Beer Duty
HM Revenue and Customs
BX9 1XE
You do not need to include a street name or PO box when writing to this address.
Do not fold the cheque or fasten documents together.
Nothing to pay
If you get a return and calculate that you have nothing to pay, or you’re due a repayment, you must still send it back to HMRC.
Updates to this page
Published 3 November 2014Last updated 14 February 2024 + show all updates
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Welsh translation added.
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The address to post cheques to has changed.
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Information about approving a payment through your online bank account has been added.
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Telephone number for customers wanting to check if their payment has been received has been amended.
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Temporary measures have been put in place to stop the spread of coronavirus (COVID-19) - you must now pay Beer Duty electronically by Faster Payment, Bacs or CHAPS rather than post.
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This notice has been updated to show a new postcode for the Beer Duty address, G70 6AD.
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First published.