3. By debit or credit card online
You can pay online.
There’s a fee if you pay by credit card. The fee isn’t refundable.
You won’t be able to pay with a personal credit card from 13 January 2018.
Use your 17-character Corporation Tax payslip reference for the accounting period you’re paying.
You’ll find the payslip reference:
- on the payslip that HM Revenue and Customs (HMRC) sent to you after you submitted your return
- through your company’s HMRC online account - choose ‘View account’ then ‘Accounting period’
Your payment may be delayed if you use the wrong reference number.
How long it takes
Allow 3 working days for your payment to reach HMRC’s bank account.
Making more than one card payment
HMRC limits the number of times you can use a credit or debit card within a certain time to pay your tax.
There isn’t a set limit - it depends on HMRC’s view of what’s reasonable based on payment card industry standards and guidance.
The rules apply to multiple card payments against the same tax - you can only make extra card payments if each one’s for a different tax, for example Corporation Tax and employers’ PAYE.
If you’re unable to pay your Corporation Tax bill in full by card, you should use another payment method like a bank transfer.