Pay duty on biofuels or road fuel gas

You must submit your return 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.

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.

If you use the wrong reference number your payment may be delayed or used to pay a different tax bill that you owe. If your payment has paid the wrong tax bill, you can email [email protected] to ask for your payment to be moved.

You can approve a payment through your online 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.

To set up a Direct Debit, you can print out and post the Direct Debit Instruction form (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 more than £20 million.

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.