What you’ll need
You will need the 15-digit registration number, starting with an X that you were given after you registered for Plastic Packaging Tax.
You can find it:
- in your HMRC online account if you registered online
- on the letter HMRC sent you confirming your registration if you did not register online
Your payment may be delayed if you use the wrong reference number.
Pay now
When to pay
Once you have registered for Plastic Packaging Tax, you must submit a return and pay any tax due by the last working day of the month after the end of the tax period.
For example, your return and payment for the period 1 April to 30 June must be received by HMRC by the last working day of July.
You’ll find out how much you have to pay when you submit your return.
How much time to allow
Make sure you pay HMRC by the deadline, or you will have to pay interest and 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 |
| Bacs |
3 working days |
| CHAPS |
Same or next day |
| Debit or corporate credit card |
Same or next day |
If the payment deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before that day (unless you’re approving a payment through your online bank account or paying by Faster Payments).
How to pay
Direct Debit
Use your HMRC online account to set up a Direct Debit.
You can also use it to:
- change or cancel your Direct Debit
- view the date HMRC will collect your payment
You’ll need to set up the Direct Debit at least 3 working days before your return and payment due date, or it will not be collected.
Payment is due by the last working day of the month after the end of the tax period.
Once you’ve set up the Direct Debit, payments will be automatically collected from your bank account. This is usually 4 days after your return and payment due date. We will send you a message with the exact date and amount after you file.
The Direct Debit will not collect return payments over £20 million. If you owe more you will need to pay another way.
Approve a payment through your online bank account
You can pay using your online or mobile bank account.
When you’re ready to pay, start your Plastic Packaging Tax 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.
Online or telephone banking, CHAPS or Bacs
Use the following details to pay by Faster Payments, CHAPS or Bacs:
| Sort code |
Account number |
Account name |
| 20-05-17 |
40204374 |
HMRC General Business Tax Receipts |
Overseas payments
Use the following details to pay from an overseas account:
| Account number (IBAN) |
Bank identifier code (BIC) |
Account name |
| GB86 BARC 2005 1740 2043 74 |
BARCGB22 |
HMRC General Business Tax Receipts |
Debit or corporate credit card
You can pay online.
There is a non-refundable fee if you pay by corporate credit or corporate debit card.
There is no fee if you pay by personal debit card.
You cannot pay by personal credit card.
If you do not submit your return or pay on time
You’ll be charged interest on late payments. Late payment interest is calculated on the outstanding tax from the date the amount became due, and payable to the date the amount is actually paid.
You may also be charged penalties if you do not submit your return or pay the tax on time.
Apply for a Plastic Packaging Tax repayment
You can request a Plastic Packing Tax repayment if you have paid too much into your Plastic Packaging Tax account.
You’ll need your Plastic Packaging Tax reference number.
What you’ll need
You will need the 15-digit registration number, starting with an X that you were given after you registered for Plastic Packaging Tax.
You can find it:
- in your HMRC online account if you registered online
- on the letter HMRC sent you confirming your registration if you did not register online
Your payment may be delayed if you use the wrong reference number.
Pay now
When to pay
Once you have registered for Plastic Packaging Tax, you must submit a return and pay any tax due by the last working day of the month after the end of the tax period.
For example, your return and payment for the period 1 April to 30 June must be received by HMRC by the last working day of July.
You’ll find out how much you have to pay when you submit your return.
How much time to allow
Make sure you pay HMRC by the deadline, or you will have to pay interest and 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 |
| Bacs |
3 working days |
| CHAPS |
Same or next day |
| Debit or corporate credit card |
Same or next day |
If the payment deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before that day (unless you’re approving a payment through your online bank account or paying by Faster Payments).
How to pay
Direct Debit
Use your HMRC online account to set up a Direct Debit.
You can also use it to:
- change or cancel your Direct Debit
- view the date HMRC will collect your payment
You’ll need to set up the Direct Debit at least 3 working days before your return and payment due date, or it will not be collected.
Payment is due by the last working day of the month after the end of the tax period.
Once you’ve set up the Direct Debit, payments will be automatically collected from your bank account. This is usually 4 days after your return and payment due date. We will send you a message with the exact date and amount after you file.
The Direct Debit will not collect return payments over £20 million. If you owe more you will need to pay another way.
Approve a payment through your online bank account
You can pay using your online or mobile bank account.
When you’re ready to pay, start your Plastic Packaging Tax 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.
Online or telephone banking, CHAPS or Bacs
Use the following details to pay by Faster Payments, CHAPS or Bacs:
| Sort code |
Account number |
Account name |
| 20-05-17 |
40204374 |
HMRC General Business Tax Receipts |
Overseas payments
Use the following details to pay from an overseas account:
| Account number (IBAN) |
Bank identifier code (BIC) |
Account name |
| GB86 BARC 2005 1740 2043 74 |
BARCGB22 |
HMRC General Business Tax Receipts |
Debit or corporate credit card
You can pay online.
There is a non-refundable fee if you pay by corporate credit or corporate debit card.
There is no fee if you pay by personal debit card.
You cannot pay by personal credit card.
If you do not submit your return or pay on time
You’ll be charged interest on late payments. Late payment interest is calculated on the outstanding tax from the date the amount became due, and payable to the date the amount is actually paid.
You may also be charged penalties if you do not submit your return or pay the tax on time.
Apply for a Plastic Packaging Tax repayment
You can request a Plastic Packing Tax repayment if you have paid too much into your Plastic Packaging Tax account.
You’ll need your Plastic Packaging Tax reference number.
