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.

Pay Corporation Tax if you’re a large company
How to work out payments and when you should make them if your company’s annual taxable profits are between £1.5 million and £20 million.

Pay Corporation Tax if you're a very large company
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.

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.

Group Payment Arrangements for Corporation Tax
Check how to apply for a Group Payment Arrangement to save money by making joint payments of Corporation Tax.