There is a separate guide for paying Landfill Tax.
What you’ll need
You’ll need your 15-digit reference number starting with X when you pay. You’ll find this on your return.
Your payment may be delayed if you use the wrong reference number.
When to pay
Each return will show the date which you must send it back to HMRC by. Unless you’re on non-standard accounting periods, the due date is the last working day of the month (excluding any weekends or public holidays) following the end of the return period.
HMRC offers a 7 day delayed payment concession if you pay by Direct Debit.
How much time to allow
Make sure you pay HMRC by the deadline or you may have to pay a penalty.
The time you need to allow depends on how you pay.
| Payment method | Time allowance |
|---|---|
| Direct Debit | 10 working 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, your payment must be with HMRC by the end of the previous working day before (unless you’re paying by Faster Payments).
How to pay
Direct Debit
To set up a Direct Debit, you can print out and post the Direct Debit Instruction form (EEITT15). You’ll need your 15-digit reference number starting with X and bank details.
You should allow 10 working days for HMRC to set up a Direct Debit. If it will not be set up in time, you’ll need to use another payment method.
Once your Direct Debit is set up, HMRC will automatically collect the amount shown on your return.
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 Aggregates Levy 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 sometimes it takes up to 2 hours to show in your account.
You’ll need to have your online banking details ready to pay this way.
Bank details for online or telephone banking, CHAPS and Bacs
You can pay by Faster Payments, CHAPS or Bacs to HMRC’s bank account.
| Sort code | Account number | Account name |
|---|---|---|
| 08 32 00 | 11963171 | HMRC Aggregates Levy |
Overseas payments
You should use these details to pay from an overseas account.
Payments should be in pounds sterling and your bank may charge you if you use any other currency.
| Account number (IBAN) | Bank identifier code (BIC) | Account name |
|---|---|---|
| GB54 BARC 2005 1783 9212 98 | BARCGB22 | HMRC Aggregates Levy |
If you need to provide your bank with HMRC’s banking address it is:
Barclays Bank plc
1 Churchill Place
London
United Kingdom
E14 5HP
By cheque through the post
Make your cheque payable to ‘HM Revenue and Customs only’.
Write your 15-digit reference number starting with X on the back of the cheque and send it to:
HM Revenue and Customs
Direct
BX5 5BD
United Kingdom
Do not fold the cheque or fasten documents together.
You should allow 3 working days for your payment to reach HMRC.
If you’re sending your payment by post, you can include a letter to ask for a receipt from HMRC.
If you have nothing to pay
If you make a return and work out that you have nothing to pay, or are due a repayment, you must still submit it to HMRC.
