Paying Corporation Tax by CHAPS

This page tells you about

Paying by CHAPS

The CHAPS system enables you to tell your bank to make an immediate payment. You know for certain that payment will reach us on the day the bank makes the payment.

CHAPS payments are significantly more expensive than other payment methods but maybe of benefit to employers making very large payments. We receive sameday value so long as you initiate payment within the time specified by your bank (usually between 9.00am and 3.00pm).

Payment date

For interest purposes we will treat your payment as having been made the working day before we receive it.

Bank account details

When using this system you will need to provide your bank or building society with our bank account details. These are

Accounts Office Sort Code Account Number Account Name
Cumbernauld 10 51 67 23444401 AO Cumbernauld
Shipley 10 50 41 23456000 AO Shipley

If your payment is made with the wrong sort code or account number there may be a delay before your account is credited or your payment may not be received at all.

Reference number

You will also need to provide details of your Corporation Tax reference number. This is shown on the bottom line of your payslip on the left hand side. The reference is made up of 17 characters, for example 1234005678A00101A. Your reference is year specific so please quote it exactly.

It is important that you show the reference number with no gaps between the characters. If you do it could lead to delays in updating your record.

CHAPS payment template

A template has been provided to assist you with making payments by CHAPS Please complete the form and forward it to your bank as an instruction to pay. Please note, some bank branches may require an accompanying letter as an authorisation to pay.

If you are using the template to make a composite payment, please read the guidance below.

Payments to Shipley
Payments to Cumbernauld

Multiple or composite payments

When paying by CHAPS it is better to make separate payments for each scheme (Corporation Tax reference number). If you wish to make one payment to cover a number of schemes we can offer you advice. Email your Accounts Office for further information.

Office Accounts Office Cumbernauld

Email: DIRECTPAYMENTS AOC (AO Cumbernauld)

Office Accounts Office Shipley

Email: DIRECTPAYMENTS AOS (AO Shipley)