Pay Alcohol Duty
Source: gov.uk (2025-08-31)

How to pay Alcohol Duty if you are an approved alcoholic products producer, and how long it takes for your payment to reach HMRC.

When to pay

You must pay the Alcohol Duty shown on your online return by the 25th of the month. This means that any payments you send us must have cleared by this date. You can make more than one payment, as long as we receive the full amount due by the 25th of the month.

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’ll be charged late payment interest and may also need to pay a penalty.

What you need

You need your Alcohol Duty return reference number starting with an X. This reference will always be made up of 12 numbers and 2 characters (for example, XA123456789012).

You can find this on your submitted return for the accounting period.

If you use an incorrect reference number:
- there will be a delay in the payment being allocated correctly
- you will receive a payment reminder
You may need your 15-digit alcoholic products producer approval (APPA) ID. The APPA ID is made up of 5 letters and 10 numbers (for example, XMADP0123459789).

Pay online

You can pay online using one of the following methods:
- approve a payment through your online bank account
- Direct Debit
- debit or corporate credit card
Pay now (http://www.tax.service.gov.uk/pay/alcohol-duty/start-journey)

Online services may be slow during busy times. Check if there are any problems with this service (https://www.gov.uk/government/publications/pay-alcohol-duty-service-availability-and-issues).

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 sometimes take up to 2 hours to show in your bank account.

Paying online by Direct Debit

From 1 March 2025 you’ll need to use the Manage your Alcohol Duty service to set up a new Direct Debit.

You’ll need the Government Gateway user ID and password you used when you registered for the service.

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

HMRC will automatically collect the payment from your bank account based on the amount in your return. You’ll only need to set the Direct Debit up once.

Set the Direct Debit up at least 4 working days before your payment due date.

The payments will show on your bank statement as ‘HMRC SDDS’.

We’ll automatically collect payments from your bank account. If you file your return on time, this will usually be on your payment due date. We’ll send you a message with the exact date and amount, after you file your return.

If you file your return late, your payment may be delayed. You may need to use another method of payment.

The Direct Debit cannot collect any interest or penalty charges you owe. You will need to use another method of payment to pay these charges.

Paying online by debit or corporate credit card

You can make a full payment online using a debit or corporate credit card. There is a non-refundable fee if you use a corporate credit or debit card. You cannot pay by personal credit card.

Your payment will be accepted on the date you make it and not the date it reaches HMRC’s account (including weekends and bank holidays).

You must make sure the details you enter match those held by your bank or card provider. For example, the billing address should match the one your card is currently registered with.

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.

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 — 14077970

account name — HMRC Customs Duty Schemes

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) — GB16 BARC 2005 1723 3725 45
- Business Identifier Code (BIC) — BARCGB22
- account name — HMRC Customs Duty Schemes
You must make all payments in sterling (GBP). 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

Overpaid duty

If you have a credit on your account, you can either:
- put this towards your next payment
- use our online form to ask for a repayment (https://www.tax.service.gov.uk/manage-alcohol-duty/view-payments)
Get more information

For more detailed information about Alcohol Duty, read the alcoholic products technical guide (https://www.gov.uk/guidance/alcoholic-products-technical-guide).