When and how to pay your Plastic Packaging Tax
When to pay
Once you have registered for Plastic Packaging Tax, you must submit a return and pay any tax due by the last working day of the month after the end of the tax period.
For example, your return and payment for the period 1 April to 30 June must be received by HMRC by the last working day of July.
You’ll find out how much you have to pay when you submit your return.
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 may need to pay a penalty, interest, or both.
What you need
You will need your 14-character charge reference number starting with an X when you pay. You can find it on your return.
If you do not have a charge reference number, you can use your Plastic Packaging Tax registration number. This is 5 letters and 10 numbers, for example XMPPT1234567890.
You can find it:
- using your Government Gateway user ID if you registered online
- on the letter HMRC sent you
Your payment may be delayed if you use the wrong reference number.
If you need to pay a Plastic Packaging Tax penalty
You will need your 14-character charge reference number, starting with an X, to make a payment. This will be different to the one you use to pay your Plastic Packaging Tax. You can find it on the letter we sent you about your penalty.
Pay online
You can use your Government Gateway user ID to set up a Direct Debit.
You can also use it to:
- change or cancel your Direct Debit
- view the date HMRC will collect your payment
You’ll need to set up the Direct Debit at least 3 working days before your return and payment due date, or it will not be collected.
Payment is due by the last working day of the month after the end of the tax period.
Once you’ve set up the Direct Debit, payments will be automatically collected from your bank account. This is usually 4 days after your return and payment due date. We will send you a message with the exact date and amount after you file your return.
The Direct Debit will not collect return payments over £20 million. If you owe more you will need to pay another way.
Alternatively, 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.
The payment is usually instant but can sometimes take up to 2 hours to show in your account.
You can also 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 bank account is in the UK:
- sort code — 20 05 17
- account number — 40204374
- account name — HMRC General BT Receipts
You can pay by Faster Payments, CHAPS or Bacs.
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
- bank identifier code (BIC) — BARCGB22
- account name — HMRC General BT Receipts
You should make overseas payments in sterling (GBP). Your bank may charge you if you use any other currency.
HMRC’s banking address is:
Barclays Bank PLC
1 Churchill Place
London
United Kingdom
E14 5HP
Apply for a Plastic Packaging Tax repayment
You can use your Government Gateway user ID to request a Plastic Packaging Tax repayment, if you have paid too much into your Plastic Packaging Tax account.
You’ll need your Plastic Packaging Tax reference number.
Source: HM Revenue & Customs
*If you require assistance in dealing with Plastic Packaging Tax or need further advice, please get in touch with our team now.