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 鈥楬M Revenue and Customs only鈥�.

Write your 17-character Corporation Tax payment reference number on the back of your cheque.

You鈥檒l find your reference number:

  • on your 鈥榥otice to deliver your tax return鈥� or on any reminders from HMRC
  • in your company鈥檚 - choose 鈥榲iew account鈥�, 鈥榓ccounting period鈥�, then select the correct period

Your payment reference number changes with each accounting period, so you鈥檒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鈥檚 bank account.

If you do not have a paying-in slip

You鈥檒l need to pay by another method instead, for example: