At your bank or building society

You can only pay at your branch by cash or cheque if you have a paying-in slip from HM Revenue and Customs (HMRC).

Paying by cheque

Make your cheque payable to ‘HM Revenue and Customs only’.

Write your 17-character Corporation Tax payment reference number on the back of your cheque.

You’ll find your reference number:

  • on your ‘notice to deliver your tax return’ or on any reminders from HMRC
  • in your company’s HMRC online account - choose ‘view account’, ‘accounting period’, then select the correct period

Your payment reference number changes with each accounting period, so you’ll need to use a different one each time you pay.

Your payment may be delayed if you use the wrong reference number.

Allow 3 working days for your payment to reach HMRC’s bank account.

If you do not have a paying-in slip

You’ll need to pay by another method instead, for example: