Paying corporation tax

Posted on: March 31st 2026    •    Posted in: Money Advice

HMRC have stopped sending Company Tax Return Payslips and are prompting customers to check CT Online where they can see their return details. HMRC are still serving a ‘Notice to deliver a Company Tax Return’ after the financial year end which contains your 17 digit payment reference. It’s important to keep this letter each year as the reference changes.

Corporation tax deadlines
Make sure you pay HM Revenue and Customs (HMRC) by the deadline. Your Corporation Tax payment is normally due by 9 months and one day after the end of your accounting period. So, if your Company Tax Return covers your accounting period 1 January to 31 December, then Corporation Tax must be paid no later than 1 October the following year.

Online debit or credit card (3 working days)
If you have a debit or credit card from a UK card issuer, you can pay your Corporation tax online. You will also need your 17 Digit pay reference to make payment. Your reference number is specific to the accounting period you are paying so please quote it exactly. The first 10 digits of your pay reference is made up of the unique tax reference. If you don’t know your specific reference for the accounting period you want to pay, you should contact HMRC on 03000 583 945.

To pay online, click here to go straight to the HMRC corporation tax page.  

Bank details for online or telephone banking, CHAPS, Bacs (Same Day)

You will also need your 17 digit payslip reference to make payment. (First 10 digits of this reference is made up of the unique tax reference.)

If you’re not sure what tax office is allocated to your company, please use Cumbernauld.

Cash or Cheque at your bank or building society

You’ll need to use the payslip that HM Revenue and Customs (HMRC) sends you. Make your cheque payable to ‘HM Revenue and Customs only’ followed by your 17-character Corporation Tax pay reference for the accounting period you’re paying. Allow 3 working days for your payment to reach HMRC’s bank account.

For further details on Paying HMRC, visit http://www.hmrc.gov.uk/payinghmrc/