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: Pay Contributions Equivalent Premiums

Updated: Payments can no longer be made at a Post Office.

Overview

Employers or pension scheme administrators pay a Contributions Equivalent Premium (CEP) when an employee leaves and:

  • has less than 2 years pensionable service
  • is not entitled to any benefits from a contracted-out salary related scheme
  • has rights in the state scheme which can be restored by payment of a CEP

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
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 and Bacs

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

Sort code Account number Account name
20 20 48 30944793 GBS Re NICO Receipts HMRC

You’ll need your 9-character Scheme Contracting Out Number (SCON). You’ll find this on your contracting out certificate.

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.

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.

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

At your bank or building society

Use your 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 9-character SCON. You’ll find this on your contracting out 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, if you pay between Monday and Friday.

By cheque through the post

Send your cheque made payable to ‘HM Revenue and Customs only’ followed by your 9-character SCON. You’ll find this on your contracting out certificate.

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

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.

HM Revenue and Customs

NISPI Payments

Room BP2102

Benton Park View

Newcastle upon Tyne

NE98 1ZZ

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

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: Pay Money Laundering Regulations fees

Updated: The sort code and account number details have been updated for customers who are registering or already registered online.

Overview

When you register or renew your registration with HMRC there are fees you need to pay.

There are also fees to pay for fit and proper tests, if appropriate, and for premises you register.

If you don’t pay your annual renewal fee on time, HMRC may cancel your registration.

How much time to allow

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

When you register or renew online you will be taken directly to the online payment process within the service.

Payment methods Time allowance
Online or telephone banking (Faster Payments) Same or next day
Clearing House Automated Payment System (CHAPS) Same or next day
Bankers Automated Clearing System (Bacs) 3 working days
By cheque though the post 3 working days

If the annual renewal 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 customers who’re registering or already registered online

If you’re registering for the first time online or you’ve already registered online, you can pay by Faster Payments, CHAPS or Bacs to HMRC’s account as follows:

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

Please quote your 14 digit payment 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, 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.

Overseas payments for customers who’re registering or already registered online

You should use these details to pay from an overseas account and quote your Anti-Money Laundering supervisors (AMLS) online reference number.

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

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

Bank details for customers who haven’t renewed online

If you haven’t yet renewed online and need to make changes to your registration (this could include adding premises or new fit and proper test) you can pay by Faster Payments, CHAPS or Bacs to HMRC’s account as follows:

Sort code Account number Account name
20-50-46 10365998 HMRC Money Services Receipts (HMRC MS RCTS)

Please quote your 8 digit MLR number.

Overseas payments for customers who haven’t renewed online

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

Bank identifier code (BIC) / Swift code Account number (IBAN) Account name
BARCGB22 GB60 BARC 2050 4610 3659 98 HMRC Money Services Receipts (HMRC MS RCTS)

By cheque through the post

If you’ve applied for the ‘fit and proper’ test using form MLR101, pay your application fee by cheque. Make it payable to ‘HM Revenue and Customs only’.

If you’re registering additional premises using form MLR RCT1, make your cheque payable to ‘HM Revenue and Customs only’ and write your 8 digit reference number on the back. You can find this on your MLR registration certificate.

Don’t fold the cheque or fasten documents together.

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

HMRC Anti Money Laundering Supervision

Alexander House

21 Victoria Avenue

Southend on Sea

Essex

SS99 1AG

Source: HMRC