Direct Debit

Set up and make changes to a Direct Debit through your company’s HM Revenue and Customs (HMRC) online account.

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.

How long it takes

Allow 5 working days to process a Direct Debit the first time you set one up.

It should take 3 working days each time you pay once you’ve already authorised a Direct Debit from HMRC.

Payments will appear on your bank statements as ‘HMRC NDDS’.