Notice: Excise Notice 226: Beer Duty

Updated: Telephone number at paragraph 15.3 has changed.

This Notice (December 2016) cancels and replaces Notice 226 Beer Duty (February 2016). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

If you are applying to register as a brewer or packager and holder of beer, you can fill in the BPH1 form on screen, print it off and post it to HM Revenue and Customs.

Source: HMRC

Detailed guide: Pay gambling duties

Updated: Guidance updated to show it won’t be possible to make a payment with a personal credit card from 13 January 2018.

Overview

Paying your Machine Games Duty is covered in a separate guide.

There are different payment deadlines and reference numbers for:

  • Gaming Duty
  • Bingo Duty
  • General Betting Duty (GBD)
  • Remote Gaming Duty (RGD)
  • Pool Betting Duty (PBD)

You must use a different process for debts from accounting periods before 1 December 2014 for GBD, PBD and RGD.

Gaming Duty

You must make 2 returns and payments in each 6 month accounting period:

  1. After the first 3 months of an accounting period you should complete form GD94 and pay on account the Gaming Duty due for that 3 month period.
  2. At the end of the 6 month accounting period you should calculate the Gaming Duty due for the whole return on form GD95.
  3. Then deduct the amount of payment made on account (point 1) from the total amount due for the 6 month accounting period (point 2) and pay the balance.

You must submit your returns and payments to HM Revenue and Customs (HMRC) by the following dates.

Accounting period GD94 payment on account period GD94 payment due GD95 payment due
1 April to 30 September 1 April to 30 June 31 July 31 October
1 October to 31 March 1 October to 31 December 31 January 30 April

Returns and payments for accounting periods ending on any other date must reach HMRC within one calendar month of the end of the 3 or 6 month accounting period.

Example

Accounting period GD94 payment on account period GD94 payment due GD95 payment due
16 December to 15 June 16 December to 15 March 15 April 15 July

If the due date falls on a weekend or bank holiday, your return and payment must be with HMRC by the end of the previous working day.

Bingo Duty

Your Bingo Duty return and payment are due no later than 15 days from the end of your accounting period.

If the due date falls on a weekend or bank holiday, your return and payment must be with HMRC by the end of the previous working day.

If your normal trading practice is to close temporarily for specific months you won’t need to complete nil returns on Bingo Duty for the closed season, as long as you let HMRC know in advance.

You can advise HMRC of the relevant dates by post or by telephone.

GBD, PBD and RGD

You must submit your RGD returns online using the Gambling Tax Service.

If you hold a remote operating licence from the Gambling Commission you should also submit your GBD and PBD returns online.

Your GBD, PBD or RGD return must be with HMRC by the 30th day after the end of each accounting period.

If the 30th day falls on a weekend or bank holiday, your return and payment must be with HMRC by the end of the previous working day.

You have 4 accounting periods a year.

You must make a return even if you don’t owe any tax for the accounting period.

How to find your reference number

Finding your reference number will depend on which type of duty you need to pay.

You should include your specific regime registration number when making a payment, so that HMRC can identify your payment.

Gaming Duty and Bingo Duty reference numbers

You’ll find your 15 digit registration number on your notice to file.

GBD, RGD and PBD reference numbers

You’ll find your 14 or 15 digit registration number on your return form.

How much time to allow

Make sure you pay HMRC by the deadline, or you may have to pay interest or a penalty.

The time you should allow depends on how you pay.

Payment method Time allowance
Direct debit (Bingo and Gaming Duty only) Same day
Online or telephone banking (Faster Payments) Same or next day
CHAPS Same or next day
Online debit or credit card 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 return and payment must be with HMRC by the end of the previous working day.

Ways to pay

Bank details for online or telephone banking, CHAPS, Bacs

You can pay by Faster Payments, CHAPS or Bacs to HMRC’s account.

Payments of Gaming Duty, Bingo Duty and historic debts

Sort code Account number Account name
08 32 00 12000911 HMRC GACA

Payments of GBD, PBD and RGD

Sort code Account number Account name
08 32 10 12001020 HMRC Shipley

You’ll need your Gambling Duty reference number.

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
  • 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.

Overseas payments

You should use these details to pay from an overseas account.

For Gaming Duty, Bingo Duty and historic debts, payments must be in pounds sterling or euros.

Account number (IBAN) Bank identifier code (BIC) Account name
GB95 BARC 2005 1780 5633 90 BARCGB22 HMRC Import and Excise Duties euro

For GBD, PBD and RGD, payments must be in pounds sterling.

Account number (IBAN) Bank identifier code (BIC) Account name
GB03 BARC 2011 4783 9776 92 BARCGB22 HMRC Shipley

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

Online debit or credit card

You won’t be able to pay with a personal credit card from 13 January 2018.

You can pay GBD, PBD and RGD by debit or credit card unless you’re paying from overseas.

There’s a fee for credit cards.

HMRC limit the number of credit and debit card payments you can make to any single tax regime within a given period of time, so that only a reasonable number of payments can be made.

They’ll decide what’s reasonable by checking payment card industry standards and guidance, and may withdraw the facility to pay by credit or debit card from any customer who tries to bypass the limit.

If you’re unable to make full payment by credit or debit card you’ll have to use an alternative payment method.

HMRC may withdraw the facility to pay by credit or debit card from any customer attempting to circumvent this restriction.

You’ll need your Gambling Duty reference number, which you can find on your return if you submit your return on paper or through your Gambling Tax Service online account.

Numbers vary in length from 14 to 15 digits.

HMRC will accept your payment on the date you make it and not the date it reaches HMRC’s account, including on bank holidays and weekends.

Your payment may be delayed if you use the wrong reference number.

Direct Debit

For payments of Gaming Duty and Bingo Duty, Direct Debit payment plans can be used to pay amounts up to a maximum of £20 million.

HMRC will begin to collect your payment on the day it is due.

By cheque through the post

You should allow 3 working days for your payment to reach HMRC. You’ll need to allow longer if your cheque is not sent from the UK.

Don’t fold the cheque or fasten it to other papers. Send your cheque made payable to ‘HM Revenue and Customs only’ followed by your Gambling Duty reference number to:

HM Revenue and Customs

Direct

BX5 5BD

You don’t need to include a street name, city name or PO Box with this address.

If you have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.

If you’re paying by post, you can include a letter with your payment to ask for a receipt from HMRC.

Nothing to pay

If you make a return and calculate that you have nothing to pay – or are due a repayment – you must still submit it to HMRC.

There are exceptions for nil returns on Bingo Duty.

Accounting periods before 1 December 2014

If you have any outstanding debts for GBD, RGD or PBD from before 1 December 2014, you’ll have to follow slightly different procedures.

If you need a paper return for a period before 1 December 2014 you should contact HMRC by phone and ask for form:

  • BD211A for all spread bets made through a bookmaker within an accounting period
  • BD211B for GBD due on the commission earned from fixed-odds bets made through a betting exchange within an accounting period
  • BD211 for all other fixed-odds and totalisator bets within an accounting period

When you make your payment add:

  • ‘Betting’ to your 8-digit reference (for example Betting/12345678) for GBD
  • ‘RG’ to your 9-digit reference (for example RG/123456789) for RGD
  • ‘PB’ to your 9-digit reference (for example PB/123456789) for PBD

Don’t use your new reference number that starts with ‘X’.

Paying GBD, PBD or RGD for periods before 1 December 2014

Use the bank details and postal address normally associated with Gaming Duty and Bingo Duty when making payment of your debts for accounting periods before 1 December 2014.

You can’t pay these debts online.

Source: HMRC

Detailed guide: Pension scheme administrators: how to pay tax

Updated: Guidance updated to show it won’t be possible to pay at the Post Office from 15 December 2017.

Overview

As a pension scheme administrator of a registered pension scheme you must report tax charges in an Accounting for Tax (AFT) Return using HM Revenue and Customs’s (HMRC’s) Pension Schemes Online service.

The deadline for reporting and paying the tax charges is the same.

Tax period Filing and payment deadline
1 January to 31 March 15 May
1 April to 30 June 14 August
1 July to 30 September 14 November
1 October to 31 December 14 February

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
Online or telephone banking (Faster Payments) Same or next day
CHAPS Same or next day
Government Banking Service Same or next day
At your bank or building society Same or next day
At the Post Office Same or next day
Online with a debit or credit card 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).

Ways to pay

Bank details for online or telephone banking, CHAPS, Bacs

You can pay by Faster Payments, CHAPS or Bacs to HMRC’s account.

Sort code Account number Account name
08 32 10 12001020 HMRC Shipley

You’ll need your 14-character reference number. You’ll find this on your online receipt when you file your pension scheme’s AFT Return on the Pension Schemes Online service.

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

Overseas payments

As the scheme administrator of a registered pension scheme you should use these details to pay from an overseas account.

Bank identifier code (BIC) / Swift code Account number (IBAN) Account name
BARCGB22 GB03 BARC 2011 4783 9776 92 HMRC Shipley

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

If you are the manager of an overseas pension scheme you should contact HMRC before paying the overseas transfers charge.

The Government Banking Service (GBS)

Employers such as government departments and health authorities who have a GBS account can pay using the GBS online service.

If you enter HMRC’s GBS account details incorrectly there may be a delay updating your record or your payment may not reach HMRC.

As long as you make a payment by the GBS deadline it will reach HMRC on the same day.

Online with a debit or credit card

You can pay by debit or credit card.

There is a fee for credit cards.

If you’re unable to make full payment by credit or debit card you’ll have to pay a different way.

HMRC limit the number of credit and debit card payments you can make to any single tax regime within a given period of time, so that only a reasonable number of payments can be made.

They’ll decide what’s reasonable by checking payment card industry standards and guidance, and may withdraw the facility to pay by credit or debit card from any customer who tries to bypass the limit.

You’ll need your 14-character reference number. You’ll find this on your online receipt when you file your pension scheme’s AFT Return on the Pension Schemes Online service.

Your payment may be delayed if you use the wrong reference number.

HMRC will accept your payment on the date you make it and not the date it reaches HMRC’s account, including on bank holidays and weekends.

At your bank or building society

You’ll need to order a payslip from HMRC to pay this way. It can take up to 10 days to arrive. Use another method if you need to pay before then.

You can order a payslip by writing to HMRC.

Pension Schemes Services

HM Revenue and Customs

BX9 1GH

Use the payslips to pay at your own bank or building society. You can pay by cash or cheque made payable to ‘HM Revenue and Customs only’ followed by your 14-character reference number. You’ll find this on your online receipt when you file your pension scheme’s AFT Return on the Pension Schemes Online service.

Your payment may be delayed if you use the wrong reference number.

HMRC will accept your payment on the date you make it and not the date it reaches HMRC’s account, if you pay between Monday and Friday.

At the Post Office

You won’t be able to pay at the Post Office from 15 December 2017.

You’ll need to order a payslip from HMRC to pay this way. It can take up to 10 working days for them to arrive. Use another method if you need to pay before then.

You can pay up to £10,000 at the Post Office without being charged using:

  • cheque (if accepted)
  • cash
  • debit card

Contact your local Post Office branch to check if you can pay by cheque.

To pay at the Post Office you’ll need to:

  • take your HMRC payslip with you (or you will be charged for using this service)
  • make cheques payable to ‘Post Office Ltd’

HMRC will accept your payment on the date you make it and not the date it reaches HMRC’s account, if you pay between Monday and Friday.

By cheque through the post

You’ll need to order a payslip from HMRC to pay this way. It can take up to 10 working days for them to arrive. Use another method if you need to pay before then.

Send your payslip and a cheque made payable to ‘HM Revenue and Customs only’ followed by your 14 character reference number.

Don’t fold the payslip or cheque and do not fasten them together.

You should allow 3 working days for your payment to reach HMRC. Send your cheque to:

HM Revenue and Customs

Direct

BX5 5BD

You don’t need to include a street name, city name or PO box with this address.

If you have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.

If you’re paying by post, you can include a letter with your payment to request a receipt from HMRC.

Source: HMRC

Detailed guide: Pay Stamp Duty Land Tax

Updated: Section ‘Ways to pay’ has been updated with information about payments by personal credit card from 13 January 2018.

Overview

From 1 April 2015 SDLT no longer applies to land transactions in Scotland. These will be subject to Land and Buildings Transaction Tax.

SDLT is paid when property is bought or transferred in the UK.

Payment of SDLT shouldn’t be confused with paying:

SDLT payments and returns are due within 30 days of the ‘effective’ transaction date. This is usually the date of transaction completion but can be earlier, such as the date:

  • the purchaser is entitled to take possession of the property
  • the first rent payment is due
  • of substantial completion – where at least 90% of the payment (or other exchange) is made

How much time to allow

Make sure you pay HMRC by the deadline or you may have to pay a penalty and/or interest.

The time you need to allow depends on how you pay.

Payment method Time allowance
Online or Faster Payments Same or next day
CHAPS Same or next day
At your bank or building society Same or next day
At the Post Office Same or next day
By debit or credit card online Same or next day
Bacs 3 working days
By cheque through the post 3 working days

Make sure your payment reaches HMRC on the last working day before the deadline if it falls on a weekend or bank holiday (unless you’re paying by Faster Payments).

Ways to pay

You can pay by Faster Payments, CHAPS or Bacs to HMRC’s account.

Bank details for online, CHAPS and Bacs

Sort code Account number Account name
08 32 10 12001020 HMRC Shipley

You’ll need your 11-character Unique Transaction Reference Number (UTRN). You’ll find this on your paper return or on your electronic SDLT5 certificate.

Your payment may be delayed if you use the wrong reference number.

It’s recommended that you make separate payments for each unique UTRN. If you need to make a single payment to cover a number of transactions you should first contact HMRC’s Shipley Accounts Office for further information. Only contact this team for advice on CHAPS payments.

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

Overseas payments

Use these details to pay from an overseas account.

Account number (IBAN) Bank identifier code (BIC) Account name
GB03 BARC 2011 4783 9776 92 BARCGB22 HMRC Shipley

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 debit or credit card online

You can pay online.

There is a fee for credit cards.

You won’t be able to pay with a personal credit card from
13 January 2018.

HMRC limit the number of credit and debit card payments you can make to any single tax regime within a given period of time, so that only a reasonable number of payments can be made.

HMRC will determine what is reasonable by reference to payment card industry standards and guidance.

If you’re unable to make full payment by credit or debit card you’ll have to use an alternative payment method.

HMRC may withdraw the facility to pay by credit or debit card from any customer attempting to get around this restriction.

You’ll need your 11-character UTRN. You’ll find this on your paper return or on your electronic SDLT5 certificate.

Your payment may be delayed if you use the wrong reference number.

HMRC will accept your payment on the date you make it and not the date it reaches HMRC’s account, including on bank holidays and weekends.

At your bank or building society

You can make payment at your own branch by cheque or cash. You’ll need your 11-character UTRN. You’ll find this on your paper return or on your electronic SDLT5 certificate.

Make sure that you:

  • use your own bank branch – or you’ll be charged for the service
  • use your HMRC payslip if you completed a paper return or use software that requires a payslip that shows the UTRN of your submitted return
  • make cheques payable to ‘HM Revenue and Customs’ and write your UTRN on the front

Your payment may be delayed if you use the wrong reference number.

HMRC will accept your payment on the date you make it and not the date it reaches HMRC’s account, if you pay between Monday and Friday.

At the Post Office

You won’t be able to pay at the Post Office after 15 December 2017.

You can pay up to £10,000 at the Post Office without being charged using:

  • cheque (if accepted)
  • cash
  • debit card

Contact your local Post Office branch to check if you can pay by cheque.

Make sure that you either use:

  • your HMRC payslip if you completed a paper return, or you’ll be charged
  • software that requires a payslip that shows the UTRN of your submitted return

You should make cheques payable to ‘Post Office Ltd’.

HMRC will accept your payment on the date you make it if you pay between Monday and Friday, not the date it reaches HMRC’s account.

By cheque through the post

Make your cheque payable to ‘HM Revenue and Customs only’ followed by your 11-character UTRN. You’ll find this on your paper return or on your electronic SDLT5 certificate. If you’re sending a cheque for more than one UTRN you should send a schedule listing each UTRN against each amount.

If you filed a paper return you’ll need to complete the payslip (from the back of the return) and send this with your cheque.

Don’t fold the cheque or fasten it to other papers.

You should allow 3 working days for your payment to reach HMRC.

If you filed a paper return and wish to pay by cheque at the same time, send your return and payment to:

HMRC Stamp Taxes

Comben House

Farriers Way

Netherton

Merseyside

L30 4RN

If you filed electronically but choose to pay by cheque, send your payment, enclosing a payslip or quoting a UTRN to avoid delay to:

HM Revenue and Customs

Direct

BX5 5BD

You don’t need to include a street name, city name or PO box with this address.

If you have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.

If you’re paying by post you can include a letter with your payment to request a receipt from HMRC.

Source: HMRC

Detailed guide: Money laundering supervision: who needs to register

Updated: This guidance has been updated to reflect legislation changes effective from 26 June 2017, including carrying out a business in the UK

Overview

Your business needs to be monitored by a supervisory authority if Money Laundering Regulations apply to your business type.

This guide will help you to decide if you need to register with HM Revenue and Customs (HMRC) under the regulations.

Businesses covered by the regulations

The regulations apply to a number of different business sectors, including accountants, financial service businesses, estate agents and solicitors.

Every business covered by the regulations must be monitored by a supervisory authority. Your business may already be supervised, for example, because you’re authorised by the Financial Conduct Authority (FCA) or belong to a professional body like the Law Society.

If not, and your business falls into one of 7 business sectors, you’ll need to register with HM Revenue and Customs(HMRC).

You can check if you need to register first.

Business types supervised by HMRC

HMRC is the supervisory authority for:

You need to register with HMRC if you carry out activities typically associated with these types of organisations by way of business and you aren’t already registered.

A business must not trade without registering with HMRC under the regulations. Trading while not registered is a criminal offence. It may result in a penalty or prosecution.

You may have to pay a penalty or face prosecution if you:

  • carry on your business without registering first
  • continue to carry on your business after you have deregistered or after HMRC has cancelled your registration

Businesses already supervised for money laundering purposes

You don’t need to register with HMRC if you’re already supervised by the FCA or are a member of a professional body, like the Association of Chartered Certified Accountants, that acts as a supervisory authority.

If you’re regulated by the FCA for another purpose, you should contact both them and HMRC to give the details.

Supervisory authorities

The supervisory authorities are:

  • HMRC
  • FCA
  • Gambling Commission

Some designated professional bodies also act as supervisory authorities, these are:

  • Association of Accounting Technicians
  • Association of Chartered Certified Accountants
  • Association of International Accountants
  • Association of Taxation Technicians
  • Chartered Institute of for Legal Executives
  • Chartered Institute of Management Accountants
  • Chartered Institute of Taxation
  • Council for Licensed Conveyors
  • Faculty of Advocates
  • Faculty Office of the Archbishop of Canterbury
  • General Council of the Bar
  • General Council of the Bar of Northern Ireland
  • Insolvency Practitioners Association
  • Institute of Certified Bookkeepers
  • Institute of Chartered Accountants in England and Wales
  • Institute of Chartered Accountants in Ireland
  • Institute of Chartered Accountants of Scotland
  • Institute of Financial Accountants
  • International Association of Bookkeepers
  • Law Society
  • Law Society of Scotland
  • Law Society of Northern Ireland

Businesses supervised by HMRC that also need to be registered or authorised with the FCA

Money service businesses that are required to register with HMRC and carry out money transmission will also need to be registered or authorised with the FCA under the Payment Services Regulations 2009.

The contractual agreements between businesses will affect what type of registration they’ll need from HMRC and the FCA respectively.

For instance, both branches and agents of a business must be listed as part of that business’s registration but only agents need to be registered with the FCA under the Payment Services Regulation.

Businesses that deal with each other whilst remaining independent of each other must register separately with both HMRC and the FCA.

How your business is registered is a matter for you but your registration with HMRC and the FCA must be consistent and appropriate. You may have agents, some of whom are registered with the FCA as your agents and others as Small Payment Institutions. You must register all such businesses as agents within your FCA registration and all the individual addresses must be listed on your HMRC registration.

You’re responsible for all the activities and anti-money laundering compliance of any premises or agents that are listed under your Money Laundering Regulations registration.

This includes, but is not limited to, the provision of training and the application of your businesses policies and procedures.

Some things to consider when deciding how you should register are:

  • who the customer enters into a contract with when transmitting money
  • if you have a written contract with another business to supply services on their behalf
  • who decides the charges and if appropriate any currency exchange rates
  • the responsibilities under the contract of both parties
  • if a computer system is used to maintain records, the business that supplies it and is responsible for its ongoing maintenance and development
  • the name that appears on documents such as order forms, receipts and contracts that are used and issued to customers
  • the payment service name that appears on the shop sign above the premises

It’s important to consider who the customer enters into a contract with. Although the agreement with your business partners may show that the customer has a contract with them, what matters is who is responsible to the customer if their money is lost.

Checking that your registrations are correct

HMRC checks for discrepancies between its register and the FCA register.

You should check your details with both HMRC and the FCA to make sure your registrations are correct. If there are any differences you should decide which registration is appropriate and change any registration details that are incorrect.

HMRC cannot tell you how you must register but it may challenge you if they believe your registration is incorrect.

If you have any questions about any of these matters please contact HMRC.

For FCA enquiries contact their Customer Contact Centre.

Carrying out an activity ‘by way of business’

In most cases you’ll know whether you’re carrying out an activity by way of business, but sometimes it may be difficult to know for sure. You can contact HMRC for further advice if you’re still unsure after you have read the guidance.

Charities and public sector bodies

Services that are provided by certain charities and public sector bodies aren’t covered by the regulations. This is because the services aren’t carried out by way of business.

The types of charity and public body that don’t have to register are:

  • UK registered charities that provide these services free or for a nominal charge
  • public authorities serving members of the public free of charge, or for a fee to cover the cost of providing the service only
  • public authorities that provide these services as part of their statutory duties and charge a fee
  • public authorities that are funded by the Exchequer or council tax payers, and not by the person who receives the service
  • public authorities or joint ventures (where 50% or more of the shares are owned by the public body) that provide services only to other public authorities
  • public authorities or joint ventures (where 50% or more of the shares are owned by the public body) that provide services to a firm authorised by a public body to act on their behalf – for example a housing association

Carrying out business in the UK

You’ll usually know if you’re carrying out activity in the UK, however, there are some circumstances where it may not be immediately obvious.

You’re carrying out business in the UK if:

  • your registered office, or head office if you don’t have a registered office, is in the UK
  • the day to day management of your business is by the registered or head office or another office in the UK

If you carry out business in the UK, you’ll need to register under the regulations in the UK. It doesn’t matter where your customers are located.

Source: HMRC