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 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
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.
By cheque through the post
Send your return and make the cheque payable to ‘HM Revenue and Customs only’, write your 15-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
Beer Duty
St Mungo’s Road
Cumbernauld
Glasgow
G70 6AD
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.
