The time you need to allow for your payments to be processed will determine how you pay your corporation tax.
You can pay via:
In most cases, the back of your payslip, sent to you by HMRC, will specify which account to use. However, in case you are unsure, use Cumbernauld. The table below contains the details to use when making payments via faster payments. CHAPS or your online bank account:
Sort code | Account number | |
HMRC Cumbernauld | 083210 | 12001039 |
HMRC Shipley | 083210 | 12001020 |
To pay from an overseas account, use these details:
Account number (IBAN) | Bank identifier code (BIC) | |
HMRC Cumbernauld | GB62BARC20114770297690 | BARCGB22 |
HMRC Shipley | GB03BARC20114783977692 | BARCGB22 |
When making payments, your 17-character Corporation Tax payslip reference for the accounting period you are paying will be your reference number. You can find it:
If you want to make a single payment to cover more than one company for the same accounting period by CHAPS, you must send HMRC an online CHAPS enquiry form.
You can make payments via:
Sort code | Account number | |
HMRC Cumbernauld | 083210 | 12001039 |
HMRC Shipley | 083210 | 12001020 |
To pay from an overseas account, use these details:
Account number (IBAN) | Bank identifier code (BIC) | |
HMRC Cumbernauld | GB62BARC20114770297690 | BARCGB22 |
HMRC Shipley | GB03BARC20114783977692 | BARCGB22 |
To make a payment, you must use your 17-character Corporation Tax payslip reference for the accounting period you are paying.
It is worth bearing in mind there is a non-refundable fee if you pay by corporate credit card or corporate debit card. However, there’s no fee if you pay by personal debit card.
If you have more than 5 working days until your payment deadline, you can set up and make changes to a Direct Debit through your company’s HM Revenue and Customs (HMRC) online account. Afterwards, you may use your 17-character Corporation Tax payslip reference for the accounting period you are paying.
Unless you are making payments by Faster Payments, ensure your Corporation tax bill payment reaches HMRC on the last working day before the deadline.