HMRC explains how to pay handling fees on distance sales to Northern Ireland

HM Revenue & Customs (HMRC) published guidance on GOV.UK on 1 November 2026 about paying handling fees. It covers distance sales in which goods move into Northern Ireland but are considered 'at risk' of entering the European Union. The page also explains how long a payment takes to reach HMRC.

Deadlines

A business must submit its completed return form to HMRC by the 13th of the calendar month following each reporting period. Once the form is processed, HMRC sends an email. It confirms that the payment is ready to be paid and gives the unique payment reference number.

The exact amount must be paid by the 16th of the calendar month following the reporting period.

What you need

You need a 14-character reference number starting with the letter X. It is in the email from HMRC. A wrong reference number may delay the payment. Anyone who paid using the wrong reference can email.

Bank transfer

Payments by CHAPS or Faster Payments arrive on the same or the next working day. Bacs payments need an extra 3 working days. HMRC advises checking your bank's processing times and transaction limits.

The page gives separate account details for UK and overseas bank accounts. The account name is 'HMRC Shipley'. All payments must be made in pounds sterling. If you use another currency, your bank may charge you.

Cheque

You can also pay by cheque. It should be made payable to 'HM Revenue and Customs only', with the reference number written on the back. Do not fold the cheque or attach it to other papers. You can include a letter asking for a receipt. The payment must reach HMRC before the deadline.

What this means for you

The guidance applies to businesses that account for these fees, for example firms in the UK selling goods from Great Britain to Northern Ireland. Ordinary consumers do not need to do anything. HMRC sets out the full rules on when the fees apply in a separate guide for express operators.