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.
Bank details for online or telephone banking, CHAPS, Bacs
You can make a transfer from your bank account by Faster Payments, CHAPS or BACS.
Account details to use
Sort code 08 32 10
Account number 12001039
Account name HMRC Cumbernauld
What you’ll need
Use your 17-character Corporation Tax payslip reference for the accounting period you’re paying.
You’ll find the payslip reference:
on any payslip that HMRC sent you
through your company’s HMRC online account - choose ‘View account’ then ‘Accounting period’
Or call us and we can provide you with your UTR number.
Your payment may be delayed if you use the wrong reference number.
At your bank or building society
You can pay at a branch by cash or cheque.
You’ll need to use the payslip that HM Revenue and Customs (HMRC) sends you.
Make your cheque payable to ‘HM Revenue and Customs only’ followed by your 17-character Corporation Tax payslip reference for the accounting period you’re paying.
You can find the payslip reference on the payslip.
Allow 3 working days for your payment to reach HMRC’s bank account.
If you do not have a payslip, then you are unable to pay using this method