Guidance

Pay Wine or Cider Duty

How to pay Wine or Cider Duty, and how long it takes for your payment to reach HMRC.

This guide explains how and when to pay your Wine or Cider Duty.

There is a separate guide to pay Beer Duty.

When to pay

Your return and payment are due by the 15th day of the month following your accounting period.

If you’re licensed for Wine Duty or registered for Cider Duty, you’ll automatically get a return. If you need a duplicate, contact HMRC.

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 12-character Cider or Wine Duty payment reference number. This reference will either be made up of 12 numbers (for example, 012345678900) or one character and 11 numbers (for example, N12345678900).

You can find this on your return form.

If you use an incorrect reference number:

  • there will be a delay in the payment being allocated correctly
  • you will receive a payment reminder

Pay online

You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option.

You will be directed to sign in to your online or mobile banking account to approve your payment.

You will need to have your online banking details to hand to pay this way.

The payment is usually instant but can take up to 2 hours to show in your bank account.

Pay now

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.

We recommend you check your bank’s processing times and maximum transaction limits before you pay.

Use the following details to make a payment if your account is in the UK:

  • sort code — 08 32 00
  • account number — 12000946
  • account name — HMRC TAPS

If needed, you can provide your bank with the following HMRC banking address:

Barclays Bank PLC
1 Churchill Place
London
United Kingdom
E14 5HP

Pay by cheque

Allow 3 working days for your payment to reach HMRC.

Make your cheque payable to ‘HM Revenue and Customs only’ and write your reference number on the back.

Do not fold the cheque or attach it to other papers.

You can include a letter to ask for a receipt.

Send your cheque to:

HMRC payments Climate Change and Alcohol Duties
HM Revenue and Customs
BX9 1XL

You do not need to include a street name or PO box when writing to this address.

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 September 2019
Last updated 23 May 2024 + show all updates
  1. Information updated to confirm your Cider or Wine Duty payment reference number is made up of either 12 numbers or one character and 11 numbers.

  2. Welsh translation added.

  3. If your deadline falls on a weekend or bank holiday, make sure your payment reaches us on the last working day before it.

  4. The address to post cheques to has changed.

  5. You can now pay wine and cider duty using your online or mobile bank account.

  6. Cheque payment details have been updated.

  7. Address updated for sending returns and payments.

  8. Temporary measures have been put in place to stop the spread of coronavirus (COVID-19) - you must now pay Wine or Cider Duty electronically by Faster Payment, Bacs or CHAPS rather than post.

  9. First published.

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