Pay your Corporation Tax bill

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Make an online or telephone bank transfer

You can pay HM Revenue and Customs (HMRC) by Faster Payments, CHAPS or Bacs.

Your ‘notice to deliver your tax return’ or any reminder from HMRC, will tell you which account to pay into. If you’re not sure, use HMRC Cumbernauld.

  • sort code: 08 32 10 
  • account number: 12001039
  • account name - HMRC Cumbernauld 

Or:

  • sort code: 08 32 10 
  • account number: 12001020
  • account name - HMRC Shipley

Reference number

Use your 17-character Corporation Tax payment reference number for the accounting period you’re paying.

Your payment reference number changes with each accounting period, so you’ll need to use a different one each time you pay.

If you’ve paid by bank transfer in the past and saved HMRC as a payee, your bank automatically saves the reference number you last used. You’ll need to update this with the correct reference number.

You’ll find your reference number:

  • on your ‘notice to deliver your tax return’ or on any reminders from HMRC
  • in your company’s HMRC online account - choose ‘view Corporation Tax statement’, ‘accounting periods’, then select the correct period

Your payment may be delayed if you use the wrong reference number.

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 bank’s processing times.

Bacs payments usually take 3 working days.

Check your bank’s transaction limits and processing times before making a payment.

Overseas accounts

Use these details to pay from an overseas account.

  • account number (IBAN) - GB62 BARC 2011 4770 2976 90

  • Bank identifier code (BIC) - BARCGB22 

  • account name -  HMRC Cumbernauld

Or: 

  • account number (IBAN) - GB03 BARC 2011 4783 9776 92 

  • Bank identifier code (BIC) - BARCGB22 

  • account name -  HMRC Shipley

Some banks will charge you if you do not pay in pounds sterling.

Multiple payments by CHAPS

Send an online CHAPS enquiry form if you want to make a single payment to cover more than one company for the same accounting period.

HMRC’s banking address is:

Barclays Bank PLC
1 Churchill Place
London
United Kingdom
E14 5HP

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