How to Find and Use Your 17‑Digit Corporation Tax Payment Reference Number (UK 2025 Guide)

Making Corporation Tax payments to HMRC? You’ll need your 17-digit Corporation Tax payment reference number. Get it wrong, and you risk delays, penalties, or misallocated payments. Here's your full guide on how to find, understand, and use your Corporation Tax reference correctly.

What Is a Corporation Tax Payment Reference Number?

Your Corporation Tax payment reference is a unique 17-character code issued by HMRC. It ensures your payment is matched to the right company and accounting period.

Think of it as your business’s digital fingerprint for tax payments—every character matters.

How to Find Your 17‑Digit Corporation Tax Reference Number

1. HMRC Notice to Deliver a Tax Return

HMRC sends a letter (with payslip) to your registered address when your Corporation Tax return is due. This document includes your exact 17-digit payment reference number.

Tip: Store this document safely — you’ll need it every year.

2. Via HMRC Business Tax Account (Online)

Log in via your Government Gateway account:

• Go to: Corporation Tax

• Select View Statement

• Choose the relevant Accounting Period

• Your 17-digit reference number will be displayed

3. Call HMRC

If you don’t have access to the above:

• Call HMRC Corporation Tax helpline: 0300 200 3410

• Provide your Company UTR and registration details

• HMRC will confirm your payment reference

Understanding the 17-Digit Corporation Tax Reference Format

Here’s how the structure works:

Example: 1234567890A00102A

• 1234567890 – Your 10-digit Unique Taxpayer Reference (UTR)

• A001 – Constant Corporation Tax identifier

• 02 – Accounting period number (01 = Year 1, 02 = Year 2)

• A – Constant suffix

  
  

  You must build or confirm the correct format every accounting year.

Step-by-Step: Build Your Corporation Tax Reference Code

1. Start with your 10-digit UTR

2. Add A001

3. Add your accounting period (e.g. 01 or 02)

4. Finish with A

   
   

Final result example: 1234567890A00101A

How and Where to Pay Corporation Tax to HMRC

You can pay Corporation Tax using the following methods:

Method	Speed	Notes
Faster Payments / CHAPS	Same or next working day	Ideal for urgent payments
Bacs	Up to 3 working days	Standard processing time
Direct Debit (1st time)	Around 5 working days	Set up early
Direct Debit (ongoing)	Around 3 working days	Quicker once set up
Debit / Credit Card	Same-day processing	May include fees
At Bank/Building Society	Within 3 working days	Only if you have a paper payslip

Bank Details Example:Sort Code: 08-32-10Account Number:12001039Account Name: HMRC Cumbernauld

Always include your full 17-digit reference with every payment.

When Is Corporation Tax Due?

For Small Companies (Profits < £1.5m):

• Corporation Tax is due 9 months + 1 day after your accounting period ends

For Larger Companies:

• Payment may be due in quarterly instalments

  
  

  Late payments result in daily interest and possible penalties.

Why Your Corporation Tax Reference Number Matters

• Ensures your payment goes to the correct period

• Prevents penalties and interest

• Keeps your business compliant and audit-ready

• Avoids admin errors or misallocated funds

Top Tips to Stay Compliant

• 📅 Use digital calendars or software to automate reminders

• 📂 Keep payment records (payslips, statements) for 6+ years

• 💻 Use accounting software to track Corporation Tax liabilities

• 👨‍💼 Hire an accountant to ensure accuracy and save time

Frequently Asked Questions (FAQs)

Q: What happens if I use the wrong Corporation Tax reference?

➡️ HMRC may delay allocation or apply interest/penalties.

Q: Does the Corporation Tax reference change every year?

➡️ Yes — every accounting period has a new reference code.

Q: What if I change my accounting reference date?

➡️ Your reference code will change to reflect the new period.

Q: How long should I keep Corporation Tax records?

➡️ At least six years, in case of audit or HMRC review.

Work with Ultra Tax Ltd for Hassle-Free Corporation Tax

Let our expert team handle your Corporation Tax setup and payments, so you don’t risk errors or delays.

We offer:

• Full tax calculations and payment references

• Automated reminders and payment scheduling

• Dedicated support from qualified accountants

📞 Contact Us for a free consultation

🔗 Or learn more on our Corporation Tax Services page

Summary: Don’t Let a Reference Number Ruin Your Compliance

Your 17-digit Corporation Tax reference may seem minor — but using it incorrectly can lead to:

• ❌ Misallocated payments

• ❌ HMRC penalties

• ❌ Admin stress

Use this guide to stay compliant, or reach out to Ultra Tax Ltd for expert help managing your Corporation Tax in 2025 and beyond.