Pay Corporation Tax

Business: Business Tax

    Pay Corporation Tax by Direct Debit, online or telephone banking, at your bank, at the Post Office or by Bacs, CHAPS or post.

    It’’s your responsibility to make sure payments reach HM Revenue and Customs (HMRC) on time – you may be charged interest if you don’’t.

    Your Corporation Tax payment reference number

    You must use the 17-character Corporation Tax payment reference number specific to the period you’re paying. Your payment will be delayed if you don’t.

    You can find the payment reference number:

    If you can’t find the payment reference number, you can call HMRC.

    Corporation Tax payment reference enquiries
    Telephone: 03000 583945
    Monday to Friday, 9am to 5pm

    Online and telephone banking, Bacs or CHAPS

    Check your bank’’s transaction limits and processing times.

    The back of your payslip tells you which HMRC account to use. If you’re not sure, use Cumbernauld. You must use your Corporation Tax payment reference number

    If you want to pay by CHAPS, you can fill in an instruction to your bank online. CHAPS payments usually reach HMRC the same day if your bank sends them between 9am and 3pm.

    Account nameSort codeAccount numberCHAPS instruction
    HMRC Cumbernauld08321012001039CHAPS form – Cumbernauld
    HMRC Shipley08321012001020CHAPS form – Shipley

    Overseas accounts

    If you’re paying from an overseas account use the details as below.

    Account nameIBANBIC
    HMRC CumbernauldGB74CITI08321012001039CITIGB2L
    HMRC ShipleyGB05CITI08321012001020CITIGB2L

    If asked for the IBAN, you must also give the BIC.

    HMRC’s banking address is Citi, Citigroup Centre, Canada Square, Canary Wharf, London E14 5LB.

    Multiple CHAPS payments

    To make a single payment for multiple Corporation Tax references, contact either the Cumbernauld or Shipley accounts office.

    Direct Debit

    Set up a Direct Debit through your company’s HMRC online account.

    Allow 5 working days to process a Direct Debit the first time you set one up. After that, it’’s 3 working days.

    Payments will appear on your bank statements as “HMRC NDDS”. You can make changes to the Direct Debit through your company’s HMRC online account.

    At your bank or building society

    Use your payslip to pay at your own bank by cash or cheque made payable to ‘HM Revenue and Customs only’ followed by your Corporation Tax payment reference number.

    Allow 3 working days for payments to reach HMRC.

    Post Office

    You must use your payslip. You can pay by debit card, cash or cheque made payable to ‘Post Office Ltd’.

    Allow 3 working days for payments to reach HMRC.

    Nothing to pay

    You must tell HMRC if you have nothing to pay.

    Payments for more than 1 company

    If companies in a group pay under a Group Payment Arrangement HMRC will write telling you the correct payment reference. Contact HMRC if you don’t have a reference.

    HMRC Group Payment Arrangement
    Telephone: 03000 583947

    How to pay Corporation Tax: payment reference number, online, by Bacs or CHAPS, Direct Debit, cheque, your bank or the Post Office