Pay your Corporation Tax bill
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.
HMRC will accept your payment on the date you make it, and not the date it reaches their account (as long as you pay from Monday to Friday).
If you do not have a paying-in slip
You’ll need to pay by another method instead, for example: