The deadline for your payment will depend on your taxable profits. This guide is also available in Welsh (Cymraeg) . Taxable profits of up to 拢1.5 million You must pay your Corporation Tax 9 months and 1 day after the end of your accounting period. Your accounting period is usually your financial year, but you may have 2 accounting periods in the year you set up your company . Taxable profits of more than 拢1.5 million You must pay your Corporation Tax in instalments. Check the rules and deadlines: if your taxable profits are between 拢1.5 million and 拢20 million if your taxable profits are more than 拢20 million Paying Corporation Tax penalties You바카라 사이트檙e charged late filing penalties if you do not file your Company Tax Return on time, even if there is no tax to pay. Pay penalties using: any of the available ways to pay聽 the 17-character Corporation Tax payment reference number for the accounting period that the penalties apply to You can find your payment reference number: on your 바카라 사이트榥otice to deliver your tax return바카라 사이트� on any reminders from HMRC in your company바카라 사이트檚 HMRC online account Ways to pay Make sure you pay HM Revenue and Customs ( HMRC ) by the deadline. They may charge you interest if you do not pay on time. They바카라 사이트檒l pay you interest if you pay your tax early. Pay now Choose the way to pay that allows enough time for your payment to clear. You cannot pay Corporation Tax by post. Same day or next day approve a payment through your online bank account online or telephone banking by Faster Payments or CHAPS online by debit or corporate credit card 3 working days Direct Debit (if you바카라 사이트檝e set up one for HMRC before) online or telephone banking by Bacs at your bank or building society 5 working days Direct Debit (if you have not set up one for HMRC before) If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it (unless you바카라 사이트檙e paying by Faster Payments using online or telephone banking ).

Set up and make changes to a Direct Debit through your company바카라 사이트檚 HM Revenue and Customs ( HMRC ) online account . Use your 17-character Corporation Tax payment reference number for the accounting period you바카라 사이트檙e paying. You바카라 사이트檒l find your reference number: on your 바카라 사이트榥otice to deliver your tax return바카라 사이트� or on any reminders from HMRC in your company바카라 사이트檚 HMRC online account - choose 바카라 사이트榲iew Corporation Tax statement바카라 사이트�, 바카라 사이트榓ccounting periods바카라 사이트�, then select the correct period Your payment reference number changes with each accounting period, so you바카라 사이트檒l 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 you바카라 사이트檝e already authorised a Direct Debit from HMRC . Payments will appear on your bank statements as 바카라 사이트� HMRC NDDS바카라 사이트�. If you바카라 사이트檝e not used your Direct Debit for 2 years or more, check with your bank that it바카라 사이트檚 still set up.

Approve a payment through your online bank account

You can pay your Corporation Tax bill directly using your online or mobile bank account. When you바카라 사이트檙e ready to pay, start your Corporation Tax payment . Select the 바카라 사이트榩ay by bank account바카라 사이트� option. You바카라 사이트檒l then be directed to sign in to your online or mobile banking account to approve a payment to 바카라 사이트楬MRC Shipley바카라 사이트�. Use your 17-character Corporation Tax payment reference number for the accounting period you바카라 사이트檙e paying. You바카라 사이트檒l find your reference number: on your 바카라 사이트榥otice to deliver your tax return바카라 사이트� or on any reminders from HM Revenue and Customs (HMRC) in your company바카라 사이트檚 HMRC online account - choose 바카라 사이트榲iew account바카라 사이트�, 바카라 사이트榓ccounting period바카라 사이트�, then select the correct period Your payment reference number changes with each accounting period, so you바카라 사이트檒l need to use a different one each time you pay. The payment is usually instant but can take up to 2 hours to show in your bank account. You바카라 사이트檒l need to have your online banking details ready to pay this way.

Make an online or telephone bank transfer

How you pay depends on whether you바카라 사이트檙e using a UK or an overseas bank account. UK bank accounts You can make a bank transfer using Faster Payments, CHAPS or Bacs: from your online bank account by phoning your bank Your 바카라 사이트榥otice to deliver your tax return바카라 사이트�, or any reminder from HM Revenue and Customs ( HMRC ), will tell you which account to pay into. If you바카라 사이트檙e not sure, use HMRC Cumbernauld. sort code: 08 32 10聽 account number: 12001039 account name - HMRC Cumbernauld聽 Or: sort code: 08 32 10聽 account number: 12001020 account name - HMRC Shipley Overseas bank accounts Use these details to pay from an overseas account. account number ( IBAN ) - GB62 BARC 2011 4770 2976 90 Business Identifier Code ( BIC ) - BARCGB22聽 account name -聽 HMRC Cumbernauld Or:聽 account number ( IBAN ) - GB03 BARC 2011 4783 9776 92聽 Business Identifier Code ( BIC ) - BARCGB22聽 account name -聽 HMRC Shipley Some banks will charge you if you do not pay in pounds sterling. Reference number Use your 17-character Corporation Tax payment reference number for the accounting period you바카라 사이트檙e paying. Your payment reference number changes with each accounting period, so you바카라 사이트檒l need to use a different one each time you pay. If you바카라 사이트檝e paid by bank transfer in the past and saved HMRC as a payee, your bank automatically saves the reference number you last used. You바카라 사이트檒l need to update this with the correct reference number. You바카라 사이트檒l find your reference number: on your 바카라 사이트榥otice to deliver your tax return바카라 사이트� or on any reminders from HMRC in your company바카라 사이트檚 HMRC online account - choose 바카라 사이트榲iew Corporation Tax statement바카라 사이트�, 바카라 사이트榓ccounting periods바카라 사이트�, then select the correct period Your payment may be delayed if you use the wrong reference number. Banking address Barclays Bank PLC 1 Churchill Place聽 London聽 United Kingdom聽 E14 5HP How long it takes Payments made by Faster Payments (online or telephone banking) will usually reach HMRC on the same or next day, including weekends and bank holidays. CHAPS payments usually reach HMRC the same working day if you pay within your bank바카라 사이트檚 processing times. Bacs payments usually take 3 working days. Check your bank바카라 사이트檚 transaction limits and processing times before making a payment. Multiple payments by CHAPS To make a single payment covering several companies for the same accounting period: complete a CHAPS enquiry form online download the form and follow the instructions for emailing it to HMRC

By debit or corporate credit card online

You can pay online . There바카라 사이트檚 a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable. There바카라 사이트檚 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 바카라 사이트檚 account. If you바카라 사이트檙e 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 you바카라 사이트檙e paying. You바카라 사이트檒l find your reference number: on your 바카라 사이트榥otice to deliver your tax return바카라 사이트� or on any reminders from HMRC in your company바카라 사이트檚 HMRC online account - choose 바카라 사이트榲iew Corporation Tax statement바카라 사이트�, 바카라 사이트榓ccounting periods바카라 사이트�, then select the correct period Your payment reference number changes with each accounting period, so you바카라 사이트檒l need to use a different one each time you pay. Your payment may be delayed if you use the wrong reference number.

At your bank or building society

You can only pay at your branch by cash or cheque if you have a paying-in slip from HM Revenue and Customs ( HMRC ). Paying by cheque Make your cheque payable to 바카라 사이트楬M Revenue and Customs only바카라 사이트�. Write your 17-character Corporation Tax payment reference number on the back of your cheque. You바카라 사이트檒l find your reference number: on your 바카라 사이트榥otice to deliver your tax return바카라 사이트� or on any reminders from HMRC in your company바카라 사이트檚 HMRC online account - choose 바카라 사이트榲iew account바카라 사이트�, 바카라 사이트榓ccounting period바카라 사이트�, then select the correct period Your payment reference number changes with each accounting period, so you바카라 사이트檒l need to use a different one each time you pay. Your payment may be delayed if you use the wrong reference number. Allow 3 working days for your payment to reach HMRC 바카라 사이트檚 bank account. If you do not have a paying-in slip You바카라 사이트檒l need to pay by another method instead, for example: approving a payment through your online bank account online by debit or corporate credit card Direct Debit online or telephone banking

Payments for a group of companies

If your company is in a group, you can pay Corporation Tax under a Group Payment Arrangement . HM Revenue and Customs ( HMRC ) will send you your Corporation Tax payment reference number.

Tell HMRC no payment is due

Tell HM Revenue and Customs ( HMRC ) if you have nothing to pay. HMRC will send you payment reminders if you do not. You must tell HMRC by filling in the 바카라 사이트榥il to pay바카라 사이트� form . You must still file your company tax return .

Check your payment has been received

Check your HM Revenue and Customs ( HMRC ) online account to see if your payment has been received. It should be updated within a few days of HMRC receiving the payment.

Pay your Corporation Tax bill

Overview

The deadline for your payment will depend on your taxable profits.

This guide is also available in Welsh (Cymraeg).

Taxable profits of up to 拢1.5 million

You must pay your Corporation Tax 9 months and 1 day after the end of your accounting period. Your accounting period is usually your financial year, but you may have 2 accounting periods in the year you set up your company.

Taxable profits of more than 拢1.5 million

You must pay your Corporation Tax in instalments.

Check the rules and deadlines:

Paying Corporation Tax penalties

You바카라 사이트檙e charged late filing penalties if you do not file your Company Tax Return on time, even if there is no tax to pay.

Pay penalties using:

any of the available ways to pay聽
the 17-character Corporation Tax payment reference number for the accounting period that the penalties apply to

You can find your payment reference number:

on your 바카라 사이트榥otice to deliver your tax return바카라 사이트�
on any reminders from HMRC
in your company바카라 사이트檚

Ways to pay

Make sure you pay HM Revenue and Customs (HMRC) by the deadline. They may charge you interest if you do not pay on time. They바카라 사이트檒l pay you interest if you pay your tax early.

Choose the way to pay that allows enough time for your payment to clear.

You cannot pay Corporation Tax by post.

Same day or next day

approve a payment through your online bank account
online or telephone banking by Faster Payments or CHAPS
online by debit or corporate credit card

3 working days

Direct Debit (if you바카라 사이트檝e set up one for HMRC before)
online or telephone banking by Bacs
at your bank or building society

5 working days

Direct Debit (if you have not set up one for HMRC before)

If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it (unless you바카라 사이트檙e paying by Faster Payments using online or telephone banking).

View a printable version of the whole guide

Pay your Corporation Tax bill

Overview

Taxable profits of up to 拢1.5 million

Taxable profits of more than 拢1.5 million

Paying Corporation Tax penalties

Ways to pay

Same day or next day

3 working days

5 working days

Is this page useful?

Help us improve 바카라 사이트

Help us improve 바카라 사이트

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Pay your Corporation Tax bill

Overview

Taxable profits of up to 拢1.5 million

Taxable profits of more than 拢1.5 million

Paying Corporation Tax penalties

Ways to pay

Same day or next day

3 working days

5 working days

Related content

Is this page useful?

Help us improve 바카라 사이트

Help us improve 바카라 사이트