Payments and refunds for Corporation Tax

Please note: Corporation Tax guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.


How to pay Corporation Tax: payment reference number, online, Bacs or CHAPS, Direct Debit, cheque, your bank or the Post Office


How to work out payments and when you should make them if your company鈥檚 annual taxable profits are between 拢1.5 million and 拢20 million


Find out how to work out payments and when you should make them if your company鈥檚 annual taxable profits are over 拢20 million


Get a refund or interest if your company pays too much Corporation Tax or pays it early


Find out when HMRC may charge your company interest for not paying the right amount of Corporation Tax or for paying late


Group Payment Arrangements let groups of companies save money by making joint payments of Corporation Tax

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