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