皇冠体育app

皇冠体育app deadline for your payment will depend on your taxable profits.

Taxable profits of up to 拢1.5 million

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.

Taxable profits of more than 拢1.5 million

You must pay your Corporation Tax in instalments.

Check the rules and deadlines:

• if your taxable profits are between 拢1.5 million and 拢20 million
• if your taxable profits are more than 拢20 million

Paying Corporation Tax penalties

You鈥檙e charged late filing penalties if you do not file your Company Tax Return on time, even if there is no tax to pay.

Pay penalties using:

• any of the available ways to pay聽
• the 17-character Corporation Tax payment reference number for the accounting period that the penalties apply to

You can find your payment reference number:

• on your 鈥榥otice to deliver your tax return鈥�
• on any reminders from HMRC
• in your company鈥檚

Ways to pay

Make sure you pay HM Revenue and Customs (HMRC) by the deadline. 皇冠体育appy may charge you interest if you do not pay on time. 皇冠体育appy鈥檒l pay you interest if you pay your tax early.

Choose the way to pay that allows enough time for your payment to clear.

Same day or next day

• approve a payment through your online bank account
• online or telephone banking by Faster Payments or CHAPS
• online by debit or corporate credit card

3 working days

• Direct Debit (if you鈥檝e set up one for HMRC before)
• online or telephone banking by Bacs
• at your bank or building society

5 working days

• Direct Debit (if you have not set up one for HMRC before)

Set up and make changes to a Direct Debit through your company鈥檚 .

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

You鈥檒l find your reference number:

• on your 鈥榥otice to deliver your tax return鈥� or on any reminders from HMRC
• in your company鈥檚 - choose 鈥榲iew Corporation Tax statement鈥�, 鈥榓ccounting periods鈥�, then select the correct period

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

How long it takes

Allow 5 working days to process a Direct Debit the first time you set one up.

It should take 3 working days each time you pay once you鈥檝e already authorised a Direct Debit from HMRC.

Payments will appear on your bank statements as 鈥�HMRC 狈顿顿厂鈥�.

If you鈥檝e not used your Direct Debit for 2 years or more, check with your bank that it鈥檚 still set up.

You can pay your Corporation Tax bill directly using your online or mobile bank account.

When you鈥檙e ready to pay, .

Select the 鈥榩ay by bank account鈥� option. You鈥檒l then be directed to sign in to your online or mobile banking account to approve a payment to 鈥楬MRC Shipley鈥�.

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

You鈥檒l find your reference number:

• on your 鈥榥otice to deliver your tax return鈥� or on any reminders from HM Revenue and Customs (HMRC)
• in your company鈥檚 - choose 鈥榲iew account鈥�, 鈥榓ccounting period鈥�, then select the correct period

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

皇冠体育app payment is usually instant but can take up to 2 hours to show in your bank account.

You鈥檒l need to have your online banking details ready to pay this way.

How you pay depends on whether you鈥檙e using a UK or an overseas bank account.

UK bank accounts

You can make a bank transfer using Faster Payments, CHAPS or Bacs:

• from your online bank account
• by phoning your bank

Your 鈥榥otice to deliver your tax return鈥�, or any reminder from HM Revenue and Customs (HMRC), will tell you which account to pay into. If you鈥檙e not sure, use HMRC Cumbernauld.

• sort code: 08 32 10聽
• account number: 12001039
• account name - HMRC 颁耻尘产别谤苍补耻濒诲听

Or:

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

Overseas bank accounts

Use these details to pay from an overseas account.

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

• Business Identifier Code (BIC) - BARCGB22聽

• account name -聽 HMRC Cumbernauld

翱谤:听

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

• Business Identifier Code (BIC) - BARCGB22聽

• account name -聽 HMRC Shipley

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

Reference number

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

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

You鈥檒l find your reference number:

• on your 鈥榥otice to deliver your tax return鈥� or on any reminders from HMRC
• in your company鈥檚 - choose 鈥榲iew Corporation Tax statement鈥�, 鈥榓ccounting periods鈥�, then select the correct period

Banking address

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鈥檚 processing times.

Bacs payments usually take 3 working days.

Multiple payments by CHAPS

To make a single payment covering several companies for the same accounting period:

• download the form and follow the instructions for emailing it to HMRC

You can .

皇冠体育appre鈥檚 a fee if you pay by corporate credit card or corporate debit card. 皇冠体育app fee is not refundable.

皇冠体育appre鈥檚 no fee if you pay by personal debit card.

HM Revenue and Customs (HMRC) will accept your payment on the date you make it (even on bank holidays and weekends) - not the date it reaches HMRC鈥檚 account.

If you鈥檙e unable to pay your Corporation Tax bill in full by card, you should use another payment method.

Reference number

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

You鈥檒l find your reference number:

• on your 鈥榥otice to deliver your tax return鈥� or on any reminders from HMRC
• in your company鈥檚 - choose 鈥榲iew Corporation Tax statement鈥�, 鈥榓ccounting periods鈥�, then select the correct period

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

You can only pay at your branch by cash or cheque if you have a paying-in slip from HM Revenue and Customs (HMRC).

Paying by cheque

Make your cheque payable to 鈥楬M Revenue and Customs only鈥�.

Write your 17-character Corporation Tax payment reference number on the back of your cheque.

You鈥檒l find your reference number:

• on your 鈥榥otice to deliver your tax return鈥� or on any reminders from HMRC
• in your company鈥檚 - choose 鈥榲iew account鈥�, 鈥榓ccounting period鈥�, then select the correct period

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

Allow 3 working days for your payment to reach HMRC鈥檚 bank account.

If you do not have a paying-in slip

You鈥檒l need to pay by another method instead, for example:

• approving a payment through your online bank account
• online by debit or corporate credit card
• Direct Debit
• online or telephone banking

If your company is in a group, you can pay Corporation Tax under a Group Payment Arrangement.

HM Revenue and Customs (HMRC) will send you your Corporation Tax payment reference number.

Tell HM Revenue and Customs (HMRC) if you have nothing to pay. HMRC will send you payment reminders if you do not.

You must tell HMRC by filling in the .

You must still .

Check your to see if your payment has been received. It should be updated within a few days of HMRC receiving the payment.