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In this section:

  • Corporation Tax

How to pay Corporation Tax

This guide offers a reminder of Corporation Tax payment deadlines and explains all of the available payment options.

HM Revenue & Customs (HMRC) recommends that you make all of your Corporation Tax payments electronically. Paying electronically:

  • is safe and secure
  • gives you better control over your money
  • provides certainty about when your payment will reach HMRC
  • may lower your bank charges
  • avoids postal delays
  • lets you pay at a time convenient to you if you use Internet or telephone banking

On this page:

Update: changes to HMRC bank accounts from 6 April 2009

HMRC bank account details changed from 6 April 2009. If you make payments by Internet, telephone banking or BACS Direct Credit, by CHAPS or from an overseas bank account the new account details are included below. Please note these for future reference.

HMRC is now using two banks - Citi for Internet, telephone banking or BACS Direct Credit and CHAPS payments and Royal Bank of Scotland Group for Bank Giro credits.

If you experience problems using the new account details

HMRC is aware that some customers are experiencing problems making payments from their banks to the new HMRC bank accounts. They are working to resolve this with the banks involved as quickly as possible. If this affects you, you can continue to use the old HMRC account details to make your payments. HMRC apologise for any inconvenience this may have caused you.

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Corporation Tax payment deadlines

Your company is responsible for calculating how much Corporation Tax it owes and for paying Corporation Tax on time.

If you don't pay your Corporation Tax on time, HMRC will charge interest from the day that it's due until you pay it.

Your Corporation Tax payment is normally due by nine months and one day after the end of your accounting period. So if your Company Tax Return covers your accounting period 1 January 2008 to 31 December 2008, then Corporation Tax must be paid no later than 1 October 2009.

If your company has to pay Corporation Tax by quarterly instalments, your payment dates are different. Instalments are based on your estimate of the tax liability on profits for an accounting period and the first two instalments are paid before the end of the accounting period.

Find out more about deadlines for paying Corporation Tax

Receiving interest if you pay Corporation Tax early

If you pay your Corporation Tax early, HMRC will pay you interest. This also applies to each instalment due from a large company.

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Payments under a Group Payment Arrangement

Your GPA reference number

Where you have chosen to make your payments under a Group Payment Arrangement (GPA) and agreed which payment method you will use you’ll need to make sure that you use the payment reference number provided by HMRC.

HMRC will write to you each year to give you the payment reference details. Your reference number is made up of 17 characters, for example 1234005678A00101A. Your reference is specific to your GPA so please quote it exactly. If you provide an incorrect reference number there may be a delay before your account is credited.

If you don’t have a specific GPA reference you should contact HMRC on Tel 01236 785499.

It’s important that you show the reference number with no gaps between the characters – otherwise it could lead to delays in updating your records.

Payment method options

Information about the BACS Direct Credit, CHAPS and Bank Giro payment methods can be found in the relevant sections within this guide.

Paying by Internet, telephone banking or BACS Direct Credit

Paying by CHAPS transfer

Paying by Bank Giro

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Paying Corporation Tax by Direct Debit

If you're registered for Corporation Tax Online for you can pay by Direct Debit. This method allows you to set up future payments as soon as you know how much is due - for example when you complete your calculation.

HMRC recommends that you pay by Direct Debit because:

  • it's safe and secure and available 24 hours a day
  • it puts you in control, making it less likely you'll miss a payment deadline
  • Direct Debit provides certainty about when your payment will reach HMRC
  • HMRC validates your payment reference so payment reaches your account without any delay
  • unlike any other payment method you are protected by The Direct Debit Guarantee.
  • it avoids the need to write cheques - and saves postage if you normally pay by post

Find out about the Direct Debit Guarantee (PDF 49K)

If you aren't yet registered for Corporation Tax Online

In order to pay by Direct Debit you need to be registered with Corporation Tax Online.

Once registered you can set up and start using Direct Debit payments right away - you don't have to wait for the Activation Pin which is needed to use the Corporation Tax online service.

Find out how to register for or use HMRC's Corporation Tax Online service

Read information about quarterly payments and deadlines

Setting up the initial Direct Debit facility

In order to set up your Direct Debit you must be able to authorise Direct Debits from the bank/building society account on your own.

They should:

  • log in to Corporation Tax
  • select 'Direct Debit payment' from the main menu
  • follow the on-screen links to complete a Direct Debit Instruction (DDI)

Once the DDI is set-up you can use this to set up your Direct Debit payments.

Setting up payments - how much time to allow

When setting up your first Direct Debit payment you need to complete the online DDI at least five bank working days before the date you wish to make your payment. For subsequent payments you need to allow at least three bank working days.

Bank working days are Monday to Friday excluding bank holidays. If you haven't allowed enough time then you'll have to pay by another electronic payment method described elsewhere in this guide.

How to set up a Direct Debit payment

To set up a Direct Debit payment, follow the steps below.

  • Select 'Corporation Tax' from the list of taxes on the 'Set up Direct Debit payment' screen.
  • Enter your Corporation Tax reference number. You'll find this printed on the bottom line of your payslip on the left hand side. The reference is made up of 17 characters, for example 1234005678A00101A. Your reference is specific to the accounting period you are paying so please quote it exactly. If you provide an incorrect reference number there may be a delay before your account is credited. If you don't know your specific reference for the accounting period you want to pay you should contact HMRC on Tel 01236 785057. You will also need to provide HMRC with your ten-digit Unique Taxpayer Reference (UTR).
  • After completing the Corporation Tax reference number, enter the total due to HMRC and the required payment date.

You'll be asked to check the payments details entered and to re-enter your User ID and password. Then you'll be presented with an Advance Notice confirmation showing how much HMRC will collect and on which date. You can save or print this.

Please note any Direct Debit payment you create will not be visible online for up to 36 hours.

Your bank statement

Your Direct Debit payment will appear on your bank statement with the description 'HMRC NDDS'.

Changing or cancelling a payment

You can amend or cancel an online Direct Debit payment up to three bank working days before the payment date.

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Paying Corporation Tax by Internet, telephone banking or BACS Direct Credit

You can use your bank or building society services to pay by Internet, telephone banking or BACS Direct Credit (available to businesses that are authorised by their bank to submit files direct to BACS). To make the payment you will need HMRC's bank account details given below and your Corporation Tax reference number.

If you pay using any of these methods, your bank will transfer your money electronically to HMRC's bank account.

It normally takes three bank working days for payment to reach HMRC. Bank working days are Monday to Friday excluding bank holidays. Some banks and building societies can take longer. You should check with your bank or building society to see how long they take to transfer payment and what their cut-off time is for initiating payment. If they take longer then you will need to initiate your payment earlier.

Providing HMRC bank account details

You will need to provide your bank or building society with HMRC's bank account details - please refer to the back of your payslip to check which of the Accounts Offices below is relevant for you. If your payment is made with the wrong sort code or account number there may be a delay before your account is credited or your payment may not be received at all.

Accounts Office Sort code Account number Account name
Cumbernauld 08 32 10 12001039 HMRC Cumbernauld
Shipley 08 32 10 12001020 HMRC Shipley

Bank account changes from 6 April 2009

The account details above were updated on 6 April 2009. Please note these for future reference. You should also arrange to update any templates or transactions that you have stored for online banking purposes.

If you experience problems using the new account details

HMRC is aware that some customers are experiencing problems making payments from their banks to the new HMRC bank accounts. They are working to resolve this with the banks involved as quickly as possible. If this affects you, you can continue to use the old HMRC account details to make your payments. HMRC apologise for any inconvenience this may have caused you.

Your Corporation Tax reference number

You will need to provide HMRC with your Corporation Tax reference number. This is shown on the bottom line of your payslip on the left hand side. The reference is made up of 17 characters, for example 1234005678A00101A. Your reference is specific to the accounting period you are paying so please quote it exactly. If you provide an incorrect reference number there may be a delay before your account is credited.

If you don't know your specific reference for the accounting period you want to pay you should contact HMRC on Tel 01236 785057. You will also need to provide HMRC with your ten-digit Unique Taxpayer Reference (UTR).

It is important that you show the reference number with no gaps between the characters - otherwise it could lead to delays in updating your record.

You can check the number using HMRC's online checker tool below.

Check your Corporation Tax reference using HMRC's reference validator

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Paying Corporation Tax by debit or credit card over the Internet: BillPay

If you have a debit or credit card issued by a UK bank, you can pay your Corporation Tax over the Internet using the BillPay service provided by Alliance & Leicester Commercial Bank.

If you wish to pay by credit card a non-refundable transaction fee of 1.25 per cent will be added to the charge. Any charge of less than £00.01p will be rounded up to a penny.

HMRC does not accept American Express or Diners Club cards.

Information you'll need

To make a payment you will need your:

  • Debit or credit card details.
  • Corporation Tax reference number. This is shown on the bottom line of your payslip on the left hand side. The reference is made up of 17 characters, for example 1234005678A00101A. Your reference is specific to the accounting period you are paying so please quote it exactly.

If you don't know your specific reference for the accounting period you want to pay you should contact HMRC on Tel 01236 785057. You will also need to provide HMRC with your ten-digit Unique Taxpayer Reference.

Check your Corporation Tax reference using HMRC's reference checker

Further information on making a debit or credit card payment (opens new window)

Use the BillPay service (opens new window)

Disclaimer

The BillPay service is an Alliance & Leicester Commercial Bank product. HMRC will liaise with the supplier in the unlikely event that there are difficulties with access or service availability.

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Paying Corporation Tax by CHAPS transfer

The CHAPS system enables you to tell your bank to make an immediate payment that will reach HMRC on the same day provided you initiate payment within the time specified by your bank (usually between 9.00 am and 3.00 pm).

CHAPS payments are more expensive than other payment methods but may be of benefit if you're making very large payments.

If your payment arrives late interest will be charged.

Providing HMRC bank account details

You will need to provide your bank or building society with HMRC's bank account details - please refer to the back of your payslip to check which of the Accounts Offices below is relevant for you. If your payment is made with the wrong sort code or account number there may be a delay before your account is credited or your payment may not be received at all.

Accounts Office Sort code Account number Account name
Cumbernauld 08 32 10 12001039 HMRC Cumbernauld
Shipley 08 32 10 12001020 HMRC Shipley

Bank account changes from 6 April 2009

The account details above were updated on 6 April 2009. Please note these for future reference. You should also arrange to update any templates or transactions that you have stored for online banking purposes.

If you experience problems using the new account details

HMRC is aware that some customers are experiencing problems making payments from their banks to the new HMRC bank accounts. They are working to resolve this with the banks involved as quickly as possible. If this affects you, you can continue to use the old HMRC account details to make your payments. HMRC apologise for any inconvenience this may have caused you.

Your Corporation Tax reference number

You will need to provide HMRC with your Corporation Tax reference number. This is shown on the bottom line of your payslip on the left hand side. The reference is made up of 17 characters, for example 1234005678A00101A. Your reference is specific to the accounting period you are paying so please quote it exactly. If you provide an incorrect reference number there may be a delay before your account is credited.

If you don't know your specific reference for the accounting period you want to pay you should contact HMRC on Tel 01236 785057. You will also need to provide HMRC with your ten-digit Unique Taxpayer Reference.

It is important that you show the reference number with no gaps between the characters otherwise it could lead to delays in updating your records.

You can check the number using HMRC's online checker tool below.

Check your Corporation Tax reference using HMRC's reference validator

CHAPS payment instruction

You can complete and print off a standard format instruction to your bank to make a CHAPS payment to HMRC by following the links below. Please note that some bank branches may require an accompanying letter as an authorisation to pay.

Complete and print out CHAPS payment request for Shipley

Complete and print out CHAPS payment request for Cumbernauld

Multiple or composite payments

When paying by CHAPS, HMRC recommends that you make separate payment for each Corporation Tax reference number.

However if you think you would like to make a single payment to cover a number of Corporation Tax references (called a 'multiple' or 'composite' payment) please email your Accounts Office. HMRC will contact you with further guidance.

Email the Cumbernauld Accounts Office

Email the Shipley Accounts Office

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Paying Corporation Tax by Bank Giro

If your bank or building society offers the Bank Giro service you can make a Corporation Tax payment at your own bank branch by cheque or cash using your payslip. HMRC treats any payment made by Bank Giro as electronic.

If paying this way please:

  • take your payslip to your own branch (other banks may refuse to accept it or may charge you for this service)
  • make cheques payable to 'HM Revenue & Customs only' followed by your Corporation Tax reference number

HMRC is in the process of changing its bank account details and will be amending payslips to reflect these. However, arrangements are in place to continue to receive payments made using the old bank account details and payslips for the time being.

To allow for possible delays in bank processing (for which HMRC is not responsible) please allow at least three bank working days for your payment to reach them. Bank working days are Monday to Friday excluding bank holidays.

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Paying Corporation Tax at the Post Office

You can make a Corporation Tax payment at the Post Office by cheque, cash or debit card without charge. HMRC treats any payment made at the Post Office as electronic.

If paying this way please:

  • take your payslip with you (otherwise you'll be charged for using this service)
  • make cheques payable to 'Post Office Ltd'

HMRC is in the process of changing its bank account details and will be amending payslips to reflect these. However, arrangements are in place to continue to receive payments made using the old bank account details and payslips for the time being.

To allow for possible delays in bank processing (for which HMRC is not responsible) please allow at least three bank working days for your payment to reach them. Bank working days are Monday to Friday excluding bank holidays.

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Paying Corporation Tax by post

HMRC recommends that you make your Corporation Tax payments electronically using one of the methods described elsewhere in this guide.

Electronic payments are generally more efficient and secure, provided you give HMRC an accurate reference number.

Paper returns are being phased out and from April 2011 all Corporation Tax payments must be made electronically using one of the electronic methods shown in this guide. Similarly all Company Tax Returns must be filed online. Therefore you are strongly advised to register to file your Company Tax Return online as soon as possible.

However if paying by post please:

  • make your cheque payable to 'HM Revenue & Customs only' and write your payslip reference after 'HM Revenue & Customs only'
  • detach the payslip for the accounting period you are paying and send it with your cheque to HMRC's Accounts Office using the pre-addressed envelope they sent you or the address below
  • do not fold the payslip or cheque and do not fasten them with paper clips or staples or in any other manner

To allow for possible postal delays (for which HMRC is not responsible) please allow at least three working days for your payment to reach them.

If you are sending a payment to HMRC and do not have an HMRC pre-addressed envelope please send your payment to:

If you pay to HMRC Accounts Office Shipley:
HM Revenue & Customs
Bradford
BD98 1YY

If you pay to HMRC Accounts Office Cumbernauld:
HM Revenue & Customs
Bradford
BD98 1GG

Postdated cheques

HMRC will only accept a postdated cheque in the following circumstances:

  • before your tax is due - where the cheque is for the full amount and received by the due date and it's dated on or before the due date
  • after your tax is due - where you have a prior arrangement with your local HMRC office to settle your liability with postdated cheques

Please note that because of the highly automated systems used for processing postal payments HMRC can only identify a postdated cheque if there is a letter with it.

If you do not send a covering letter HMRC will not recognise that the cheque is postdated and will present it straight away.

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Paying Corporation Tax from an overseas bank account

You can pay your Corporation Tax electronically from a bank account outside the UK.

Providing HMRC bank account details

You'll need to give your bank or building society HMRC's bank account details. Please refer to the back of your payslip to check which Accounts Office is relevant for you. You should check with your bank or building society to see how long it takes to transfer a payment to HMRC.

The account details in the tables below were updated on 6 April 2009. Please note these for future reference. You should also arrange to update any templates or transactions that you have stored for online banking purposes. HMRC has arrangements in place to continue to receive any payments using the old bank account details for the time being.

Payments to HMRC Accounts Office Shipley from abroad

If paying to Accounts Office Shipley use the account name 'HMRC Shipley'.

Currency International Bank Account Number (IBAN) SWIFT Bank Identifier Code (BIC)
Sterling and foreign currencies (except euro) GB05CITI08321012001020 CITIGB2L

Payments to HMRC Accounts Office Cumbernauld from abroad

If paying to Accounts Office Cumbernauld use the account name 'HMRC Cumbernauld'.

Currency International Bank Account Number (IBAN) SWIFT Bank Identifier Code (BIC)
Sterling and foreign currencies (except euro) GB74CITI08321012001039 CITIGB2L

Payments to HMRC in euro from abroad

All payments from abroad made in euro are processed by HMRC's Accounts Office Shipley. The account name you should use is 'HMRC Shipley'.

Currency International Bank Account Number (IBAN) SWIFT Bank Identifier Code (BIC)
Euro GB78CITI18500812000814 CITIGB2L

Note: Where an IBAN is shown you must give this number as well as the SWIFT BIC.

If your payment is made to the wrong bank account details there may be a delay before your account is credited or your payment may not be received at all.

Your Corporation Tax reference number

You will need to provide HMRC with your Corporation Tax reference number. This is shown on the bottom line of your payslip on the left hand side. The reference is made up of 17 characters, for example 1234005678A00101A. Your reference is specific to the accounting period you are paying so please quote it exactly. If you provide an incorrect reference number there may be a delay before your account is credited.

If you don't know your specific reference for the accounting period you want to pay you should contact HMRC on Tel 01236 785057. You will also need to provide HMRC with your ten-digit Unique Taxpayer Reference.

It is important that you show the reference number with no gaps between the characters - otherwise it could lead to delays in updating your records.

You can check the number using HMRC's online checker tool below.

Check your Corporation Tax reference using HMRC's reference validator

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No Corporation Tax payment due

Even if you have no Corporation Tax payment to make for an accounting period you must let HMRC know. You can do this online using the link below. It's important to do this before the payment due date to avoid being issued with a payment reminder.

Notify HMRC online that no Corporation Tax payment is due

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Corporation Tax correspondence or receipt requests

In order to minimise costs to all taxpayers HMRC does not automatically issue receipts for payments. You can confirm payment has reached your account using the Corporation Tax Online Service. All payments will be shown within a few days of receipt by HMRC providing you have supplied an accurate reference number.

However, if you are paying HMRC by post and want a receipt, you will need to include a letter with your payment asking for one. HMRC cannot identify any instructions written on payslips as they are processed automatically.

If you wish to tell HMRC about a change (such as a new address) you will need to include a separate letter with your payment if paying by post, or write to them separately if you have made your payment electronically.

Postal address for correspondence

HM Revenue & Customs
St Mungo's Road
Cumbernauld
Glasgow
G67 1YZ

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What to do if you don't have a payslip

If you pay your Corporation Tax electronically you will not need a payslip. HMRC recommends that you make your Corporation Tax payments electronically using one of the methods described elsewhere in this guide.

Electronic payments are generally more efficient and secure, provided you give HMRC an accurate reference number.

However, if you are paying by post and you don't have a payslip these details should accompany your payment:

  • your company
  • your address
  • your telephone number
  • your Corporation Tax reference number
  • the accounting period you are paying
  • the amount of Corporation Tax you are paying

You should use the contact details described in the Paying Corporation Tax by post section of this guide.

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Information about the Faster Payment service

HMRC is currently unable to receive or make payments using the Faster Payment service, which is offered by some banks.

For a bank's customer to make a Faster Payment, both banks involved in the transaction need to be members of the Faster Payment scheme. The Bank of England, which is currently HMRC's banking supplier, made a decision some time ago to withdraw from the provision of retail banking services to its customers (one of which is HMRC) and has not joined the Faster Payments Scheme.

HMRC is in the process of moving its business to a new banking supplier. Following this migration the opportunity for using the Faster Payments service will be reviewed.

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More useful links

Register for Corporation Tax online

For more detailed information about Corporation Tax

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