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
Find out about call charges

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 name Sort code Account number CHAPS instruction
HMRC Cumbernauld 083210 12001039 CHAPS form - Cumbernauld
HMRC Shipley 083210 12001020 CHAPS form - Shipley

Overseas accounts

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

Account name IBAN BIC
HMRC Cumbernauld GB74CITI08321012001039 CITIGB2L
HMRC Shipley GB05CITI08321012001020 CITIGB2L

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.

Online by debit or credit card

You can pay online. You must have your Corporation Tax payment reference number.

Allow 3 working days for payments to reach HMRC.

You must use a card issued by a UK card issuer - not American Express or Diners Club.

There’s a 1.4% fee if you pay by credit card.

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
Find out about call charges

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