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HMRC internal manual

COTAX Manual

CT online services: CT online services overview: how to make a payment

From 1 April 2011 it has been mandatory for Corporation Tax and related payments for any accounting period to be paid electronically. Related payments include interest charges on overdue Corporation Tax and penalties for not filing Company Tax Returns on time. Acceptable electronic payment methods include:

  • Direct Debit
  • internet banking
  • Bacs direct credit
  • telephone banking
  • debit or credit card over the internet using BillPay
  • bank giro credit (cheque or cash paid in at a bank or building society counter)
  • Paymaster.