By debit or corporate credit card online

You can pay online.

There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.

There’s no fee if you pay by personal debit card.

You cannot pay with a personal credit card.

HM Revenue and Customs (HMRC) will accept your payment on the date you make it (even on bank holidays and weekends) - not the date it reaches HMRC’s account.

If you’re unable to pay your Corporation Tax bill in full by card, you should use another payment method.

Reference number

Use your 17-character Corporation Tax payment reference number for the accounting period you’re paying.

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 Corporation Tax statement’, ‘accounting periods’, 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.