Pay duty on biofuels or road fuel gas
Source: gov.uk (2025-03-31)

How to pay duty on biofuels or road fuel gas, and how long it takes for your payment to reach HMRC.

When to pay

You must submit your return (https://www.tax.service.gov.uk/submissions/new-form/HO930-biofuels) and pay any duty due by the 15th day of the month after the end of each return period.

For example, if your return period ends on 30 June HMRC must receive your return and payment by 15 July. When the 15th day is on a weekend or bank holiday, make sure your return and 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 15-character payment reference number, also known as the registration number, starting with X.

You can find this on your notice to file reminder.

Registration numbers for:
- biofuels and other fuel substitutes start with XMBF followed by 11 digits
- gas for use as fuel in a road vehicle start with XMGR followed by 11 digits
If you use an incorrect reference number there will be a delay in the payment being allocated correctly.

Pay online

You can approve a payment through your online bank account.

Pay now (https://www.tax.service.gov.uk/pay/biofuels-and-road-gas/start-journey)

Paying online through your bank account

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 by Direct Debit

To set up a Direct Debit, you can print out and post the Direct Debit Instruction form (EEITT15) (https://www.gov.uk/government/publications/instruction-to-your-bank-or-building-society-to-pay-by-direct-debit-eeitt15).

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.

You must pay in a different way if you are making a payment of £20 million or more.

Pay by bank transfer

If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, your payment will be received on the same or the next working 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.

Account details to use if your account is in the UK

Use the following details to make a payment if your account is in the UK:
- sort code — 08 32 10
- account number — 12529599
- account name — HMRC General Business Tax Receipts
Account details to use if your account is overseas

Use the following details to make a payment if your account is overseas:
- account number (IBAN) — GB86 BARC 2005 1740 2043 74
- Business Identifier Code (BIC) — BARCGB22
- account name — HMRC General Business Tax Receipts
You must make all payments in pound sterling. Your bank may charge you if you use any other currency.

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

Barclays Bank plc1 Churchill PlaceLondonUnited KingdomE14 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:

HM Revenue and CustomsDirectBX5 5BDUnited Kingdom

If you have nothing to pay

You must submit your return to HMRC even if you work out you have nothing to pay or are due a repayment.