Pay your Corporation Tax bill
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.
If you use the wrong reference number your payment may be delayed or used to pay a different tax bill that you owe. If your payment has paid the wrong tax bill, you can contact Corporation Tax general enquiries to ask for your payment to be moved.
You cannot use Direct Debit for payments over £20 million. You must use another payment method.
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’.
If you’ve not used your Direct Debit for 2 years or more, check with your bank that it’s still set up.