HMRC warns alcohol duty paid with wrong reference may be used to settle other tax bills
HMRC has refreshed its guidance on paying Alcohol Duty for approved alcoholic products producers. The latest change, dated 13 October 2026, spells out what happens when a payment carries the wrong reference number. The page also covers payment deadlines, Direct Debit limits, late-payment interest and the full set of accepted payment channels. Short, operational, and relevant to anyone managing duty settlement.
- Using the wrong reference (format XA123456789012) may delay payment or route it to another tax bill; HMRC can move it on request.
- Duty on the online return must clear by the 25th of the month; late payment triggers interest and possibly a penalty.
- Direct Debit cannot be used for payments over £20 million, and cannot collect interest or penalty charges.
- category
- governance
Executive summary
HMRC has updated its guidance for approved alcoholic products producers on paying Alcohol Duty, with the most recent change published on 13 October 2026. That update confirms that if a producer uses the wrong payment reference number, the payment may…
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Source documents
https://www.gov.uk/guidance/pay-alcohol-dutyRead by Regulus 15 Oct 2026 at 12:05 UTC
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