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.

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

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

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

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

Corporation Tax: paying in instalments
Find out who has to pay Corporation Tax in instalments, how to calculate and make a payment, and when it should be paid