If you run a Limited Company in the UK, paying Corporation Tax is part of running your business. It’s rarely fun, but it is essential.

One of the most common questions we hear from directors is simple: Where do I find HMRC Corporation Tax bank details?

You might think this is obvious, yet every year, thousands of business owners search old emails, dig around GOV.UK, or worry they might send a large payment to the wrong account.

This guide walks you through exactly where to find HMRC Corporation Tax bank details, how to check they are correct, how to pay safely, and what details you must include to avoid delays or penalties.

Where do you find HMRC Corporation Tax bank details?

The only place you should trust for bank details is the official GOV.UK website. Never rely on old screenshots, forum posts or forwarded emails.The official source of information can be found here. 

Your tax return notice or HMRC reminder letter will also tell you which account to pay into, as HMRC has two accounts they might advise using. If you are unsure, HMRC generally suggests using the Cumbernauld account.

These are the current accounts used by HMRC which might appear on your letter.

However, always double-check directly on GOV.UK before making payment. HMRC can change account details, and you do not want to rely on outdated information.

Paying from overseas bank accounts

If you’re paying from an overseas account, you’ll also need to provide the additional information of IBAN and BIC. You can find these details on this official gov.uk link. 

What other ways are there to pay Corporation Tax?

While bank transfer is the most common method, it’s not the only option for paying your bill. You can also pay by CHAPS, Direct Debit, Corporate credit card or Debit card. 

Be aware that Direct Debits must usually be set up in advance, so if your deadline is soon, this may not be an option.

Most businesses choose Faster Payment Bank Transfer because it’s quick and usually arrives the same day.

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Why does HMRC use different accounts?

HMRC has multiple accounts, including Cumbernauld and Shipley. So if you see a different account from the one you’re used to on a letter, it does not automatically mean the letter is bogus. 

If you’re unsure whether a letter is genuine, please contact HMRC directly using the official contact details on gov.uk to verify it before taking any other action. You can find more information about scams and phishing attempts on the official website here.

The majority of Corporation Tax payments typically go to the Cumbernauld, but it’s best to always check official letters you’ve received from HMRC, which detail where you should make payment. 

You might find that some taxes are paid into the Cumbernauld account and others into Shipley. This is why it’s important not to copy bank details across and assume they are the same. Different taxes are often paid into different accounts.

What happens if you pay the wrong account?

Mistakes happen sometimes, so don’t panic. If you think you’ve paid the wrong HMRC account, it’s best to get in touch with HMRC as soon as possible.

If you really have sent your Corporation Tax payment to the wrong HMRC account, it can take time to trace and allocate the funds. HMRC may need proof of the payment to apply it to your company. 

This can create delays and increase the risk of interest or late payment penalties. So it’s always best to double-check the bank details and payment reference before transferring money.
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Help! I’ve paid the wrong amount of Corporation Tax

Mistakes happen, even if you’ve carefully planned. Paying the wrong amount can be stressful, but there are ways to resolve it.

Overpaying your bill

If you accidentally pay more than your Corporation Tax liability, HMRC usually holds the extra as a credit on your account. 

Your options:

1. Request a refund: If you have overpaid, you can request a repayment from HMRC. This can normally be done through your Company Tax Return or via your HMRC online account. HMRC will repay the amount to your company’s bank account once they’ve verified and processed everything.

2. Offset future tax: If you prefer, you can leave the credit on your account and use it to reduce future liabilities. This could include future Corporation Tax or, in some cases, other taxes such as PAYE or VAT, depending on your account position.

In either case, keep records of the payment and check your HMRC account to ensure the credit has been correctly allocated.

Underpaying your bill

If you pay less than you owe, HMRC will start charging interest from the original payment due date. Penalties may also apply if the underpayment is significant.

It’s always best to check your Corporation Tax calculation carefully and speak to your accountant first to confirm the correct amount. 

Mistakes are fixable, but it is important to act promptly and communicate with HMRC quickly.
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What references should you use when paying Corporation Tax?

This is a common area where mistakes happen. When paying your Corporation Tax, you must use your 17-character payment reference.

This is usually:

• Your 10-digit Unique Taxpayer Reference (UTR),
• Plus the letter ‘A’,
• And two numbers representing your accounting period.

For example, “1234567890A001”. 

If you use the wrong reference, HMRC may not automatically allocate the payment to your account. That can cause unnecessary stress later on.

How can I find my Corporation Tax payment reference number?

You can find your correct reference:

• On your Corporation Tax reminder letter.
• In your HMRC online account.
• Through your accountant.

If in doubt, it’s best to check before sending money.
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When is Corporation Tax due?

It’s usually due nine months and one day after the end of your company’s accounting period. However, there are benefits to paying your Corporation Tax early, including accruing credit interest. 

For example:

If your Year End is March 31st 2026, then your Corporation Tax deadline is January 1st 2027.

If your taxable profits are above £1.5 million, you will likely be instructed by HMRC to pay in instalments.

What happens if you miss the deadline?

Missing this deadline triggered interest automatically. There is no grace period, so you want to make sure this is a deadline you’re aware of. 

Is a company tax return due at the same time as a Corporation Tax payment?

Usually not. Corporation Tax is due nine months and one day after your accounting period ends, while the Company Tax Return is due twelve months later. This means the payment is often due before the return. HMRC expects tax to be paid on time even if the return is not submitted. Many directors schedule payments in advance or set reminders in accounting software to avoid interest or late payment penalties.

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What if you can’t afford to pay?

If your company cannot pay its Corporation Tax bill in full, don’t ignore it. Contact HMRC as soon as possible to discuss a Time to Pay arrangement. 

HMRC are more likely to agree to a payment plan if you contact them before the due date ideally. Other factors include showing your business is viable and providing realistic repayment terms. 

Interest will still apply, but penalties may be avoided if you’re proactive. Silence is definitely the worst strategy.
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Common questions about paying Corporation Tax by bank transfer

1. Are HMRC bank details the same every year?

Usually yes, but always verify before paying. Do not assume they will never change.

2. Can I reuse saved payee details in online banking?

Yes, but it is wise to recheck the details periodically against GOV.UK, especially if you have not paid for a while.

3. Is it safe to pay by bank transfer?

Yes, as long as you are using verified details from the official site and your own secure banking platform.

4. What if I forget to include the payment reference?

Contact HMRC immediately. They may be able to trace the payment, but it can take time.
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Keep your Corporation Tax on track

Paying your Corporation Tax bill does not have to be stressful. With the right accountant, you can make sure you pay the correct amount every time, avoid mistakes, and keep your Corporation tax bill as low as legally possible.

A quick check with an accountant before you pay can save weeks of admin, reduce the risk of penalties, and give you confidence that your company’s tax affairs are in order.

All information on payment methods, deadlines, bank details, and references has been verified against the official GOV.UK guidance on paying Corporation Tax as at 27th February 2026. Always check the HMRC site before making a payment.

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