Corporation Tax Payment Reference: UK Guide 2026

Every Corporation Tax payment needs the correct 17-character, accounting-period-specific reference. Using only the company’s 10-digit UTR—or reusing last year’s reference—can delay allocation and leave HMRC’s system showing tax as unpaid.

This 2026 guide explains where to find the reference, how to choose a payment method and how to confirm that HMRC received the money.

What is the Corporation Tax payment reference?

The reference contains 17 characters and normally begins with the company’s 10-digit UTR, followed by characters identifying the accounting period. HMRC examples use a format such as 1234005678A00101A. Do not copy an example or attempt to construct the reference unless HMRC confirms it.

The payment reference changes for each accounting period. A company with two Corporation Tax accounting periods covered by one long set of first accounts may therefore need separate references and payments.

Where to find the correct reference

• the notice to deliver a Company Tax Return;
• HMRC Corporation Tax reminders or payslips;
• the company’s HMRC online account: view the Corporation Tax statement, choose accounting periods, then select the period being paid;
• a current letter from HMRC showing the liability.

Do not assume the 10-digit UTR alone is sufficient. Before approving a bank payment, compare all 17 characters with the period shown in the online account or current notice.

Ways to pay Corporation Tax in 2026

Corporation Tax and related interest and filing penalties must be paid electronically. Current methods include:

• approval through the company’s online bank account;
• Faster Payments, CHAPS or Bacs bank transfer;
• Direct Debit through the HMRC online account;
• online debit card or corporate credit card;
• telephone banking or other HMRC-supported electronic methods.

Payment by corporate card can carry a non-refundable fee. Check the live GOV.UK payment service and the bank’s transaction limits before relying on a method.

Direct Debit processing times

HMRC says to allow five working days when a Direct Debit is first set up and normally three working days for later payments under an existing authorisation. Direct Debit cannot be used for a payment over £20 million.

Bank transfers have different clearing times. Allow for weekends, bank holidays, bank cut-off times and the deadline by which cleared funds must reach HMRC.

When is Corporation Tax due?

Most companies outside the quarterly-instalment regime pay nine months and one day after the end of the Corporation Tax accounting period. The Company Tax Return normally has a separate deadline of 12 months after the period ends.

Large and very large companies can pay earlier through quarterly instalments. Use our Corporation Tax payment and deadline guide to determine when payment is due.

Example

A company has Corporation Tax due for its accounting period ended 31 December 2026. It signs in to its HMRC account, opens that accounting period and copies the 17-character reference displayed there. It pays by Faster Payments before the 1 October 2027 deadline and saves the bank confirmation. It does not reuse the reference from the preceding accounting period.

How to check the payment arrived

Check the company’s HMRC online account. HMRC says the statement should normally update within a few days of receiving the payment. Retain the bank confirmation, date, amount, reference and the account from which payment was made.

If the payment has not left the bank, contact the bank first. HMRC advises allowing three working days after an attempted electronic payment before trying again and using the same correct reference if a second attempt is necessary.

What if the wrong reference was used?

Do not automatically send a duplicate payment. Check whether the first payment left the account, gather the transaction details and contact HMRC’s Corporation Tax payment team to request reallocation. Provide the company name, UTR, payment date, amount, bank reference used and correct accounting period.

Interest can continue while money is not allocated to the liability, so investigate promptly.

No Corporation Tax to pay

A nil liability does not automatically remove the Company Tax Return obligation. If HMRC expects a payment but none is due, use HMRC’s current “no payment due” service or follow the instructions in the online account. File any return that is still required.

Filing after March 2026

HMRC’s joint online service for filing annual accounts and a Company Tax Return closed on 31 March 2026. Companies generally need compatible commercial software to file the CT600 and supporting accounts with HMRC from 1 April 2026. This change affects filing, not the electronic payment methods above.

Payment checklist

1. Confirm the accounting period and exact liability.
2. Copy the period-specific 17-character reference from HMRC.
3. Choose a method that will clear before the deadline.
4. Check bank limits and Direct Debit lead time.
5. Save the payment confirmation.
6. Check the HMRC account after a few days.

Official sources

• GOV.UK: pay Corporation Tax
• HMRC: Direct Debit and the 17-character reference
• HMRC: check a payment
• HMRC: joint filing service closure

This is general information. Confirm current payment instructions directly with HMRC before transferring funds.