HMRC Corporation Tax Payment Guide

Pay Your Corporation Tax Bill

Guidance on Corporation Tax payment references, deadlines and paying HMRC online.

17-character reference Payment deadline GOV.UK guidance

How to Pay Your Corporation Tax Bill

To pay HMRC, you normally need your 17-character Corporation Tax payment reference. This reference is specific to the accounting period you are paying, so always check it before making a payment.

Before You Pay Corporation Tax

Complete these checks before making the payment to HMRC.

Find your 17-character reference

You need the 17-character Corporation Tax payment reference for the accounting period you are paying. This can usually be found on HMRC reminders, your notice to deliver a tax return or in your company HMRC online account.

Check your payment deadline

For companies with taxable profits up to £1.5 million, Corporation Tax is usually due 9 months and 1 day after the end of the accounting period. Larger companies may need to pay by instalments.

Pay using the correct method

Choose a payment method that gives enough time for the payment to reach HMRC. Keep proof of payment and check that the reference has been entered correctly.

Pay Corporation Tax Online

Use the official HMRC payment service to pay your Corporation Tax bill online. Make sure you have the correct 17-character reference before continuing.

Important: Your payment reference changes with each accounting period. Check it carefully before paying.

Need Help Finding Your Corporation Tax Reference?

If you cannot find your 17-character payment reference, call us on 0121 439 9760 . If you are our client, please contact your dedicated accountant for support before making the payment.

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Corporation Tax Payment FAQs

Common questions before paying Corporation Tax to HMRC.

You need the 17-character Corporation Tax payment reference for the accounting period you are paying. The reference changes for each accounting period, so you should not reuse an old saved reference without checking it.

You can usually find it on your notice to deliver a Company Tax Return, HMRC payment reminders or in your company HMRC online account by checking your Corporation Tax statement and accounting periods.

For companies with taxable profits up to £1.5 million, Corporation Tax is usually due 9 months and 1 day after the end of the accounting period. Companies with higher taxable profits may need to pay by instalments.

HMRC may delay allocating the payment to the correct accounting period. This can lead to reminders, interest or payment queries, even if the money has been sent.

Yes. If you are our client, please contact your dedicated accountant and we can help you locate the correct 17-character payment reference and check the amount due.

HMRC Payment Support

Need Assistance With Your HMRC Payments?

If you are having difficulty making a payment or are unsure which reference to use, speak to our team before paying HMRC.

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