How to Find Corporation Tax Payment Reference
This guide will help you get your 17-character corporation tax payment reference.
What is my Corporation Tax Payment Reference?
When it comes time to pay your Corporation Tax, one of the most important details you’ll need is your 17-character payment reference number. This unique code tells HMRC which company is paying and for which accounting period, making sure your payment is applied correctly.
If you enter the wrong reference—or none at all—your payment may be delayed or misallocated, which could result in late payment interest or penalties.
In this guide, we explain exactly how to find your Corporation Tax payment reference, where to look if you’ve misplaced it, and the common mistakes to avoid so your payment is always processed smoothly.
Why it matters
Guarantees your payment is correctly linked to your company
Prevents unnecessary penalties and interest
Helps maintain compliance and smooth HMRC records
Structure: Understanding the 17-Character Reference
The Corporation Tax reference follows a specific structure.
| Part | Length | What it represents |
|---|---|---|
| Unique Taxpayer Reference (UTR) | 10 digits | Identifies your company with HMRC |
| Fixed segment | “A001” | Constant across all companies |
| Accounting period | 2 digits | Represents the tax period (01 for first, 02 for second, etc.) |
| Suffix | 1 letter | Always “A” |
Example: 1234567890A00105A
Here, the UTR is 1234567890, followed by A001, then period 05, ending with A.
How to Find Your Corporation Tax Payment Reference
1. From HMRC correspondence
On your Notice to Deliver a Tax Return
On the payslip HMRC sends with your Corporation Tax return request
On any payment reminders
2. Through your HMRC online account
Sign in to your Government Gateway
Select Corporation Tax
View your company’s tax statement for the relevant accounting period
Your 17-character payment reference is displayed alongside the balance
3. From your accountant or HMRC
Your accountant or tax agent can retrieve it for you
If you’ve lost paperwork and cannot access online services, call HMRC with your company’s UTR
How to Build the Reference Yourself
If you don’t have the letter or online access, you can create the reference manually. The format is:
Example: UTR 1234567890 for your second accounting period would be:1234567890A00102A
⚠️ Be cautious: if you use the wrong period code, HMRC may misallocate your payment. If unsure, confirm with HMRC.
Common Mistakes When Finding or Using Your Corporation Tax Reference
Reusing last year’s reference → HMRC allocates payment to the wrong period.
Missing the final ‘A’ suffix → payment may fail or misallocate.
Paying without any reference → HMRC holds the payment unallocated.
Using the wrong company’s reference (if you run more than one business) → payments applied incorrectly.
| Method | Where to Check | Speed | Best For |
|---|---|---|---|
| HMRC Online Account | Government Gateway login | Instant | Most reliable and up-to-date |
| HMRC Letters | Notice to Deliver, payslips | Immediate if available | Offline backup option |
| Your Accountant | Professional access | Fast | Businesses with tax agents |
| HMRC Helpline | By phone with CT UTR | May take time | Lost paperwork or no online access |
How to Pay Corporation Tax Using Your Reference
Once you have the correct reference, you can pay Corporation Tax in several ways.
| Payment Method | Time for Clearance | Notes |
|---|---|---|
| Faster Payments / CHAPS | Same day or next day | Best for urgent deadlines |
| Bacs | 3 working days | Plan ahead to avoid late payment |
| Direct Debit | 3–5 working days | Takes longer on first setup |
| Debit or corporate credit card | Same or next day | Card fees may apply |
| At your bank or building society | 3 working days | Requires an HMRC payslip |
Payment Deadlines
For most companies: Corporation Tax must be paid 9 months and 1 day after the end of your accounting period.
For large companies (profits over £1.5m): payments may be due in quarterly instalments.
If HMRC does not receive the payment on time—or the reference is wrong—interest and penalties can apply.
Best Practice Tips
Always double-check your 17-character reference before paying.
Use reminders in your accounting software to avoid missing deadlines.
Keep copies of HMRC letters and payment confirmations.
If unsure, ask your accountant or HMRC to confirm the correct reference.
✅ Corporation Tax Payment Checklist
- Locate your 10-digit Corporation Tax UTR.
- Build or confirm your 17-character payment reference.
- Log in to your HMRC online account to verify the reference.
- Choose a payment method (Faster Payments, Bacs, Direct Debit, etc.).
- Make the payment and save confirmation details.
- Set a reminder for next year’s deadline.
What to Do if You Still Can’t Find Your Reference
Double-check whether your company has more than one UTR or accounting period.
Call HMRC Corporation Tax helpline with your 10-digit UTR and company number.
Ask your accountant to retrieve it through their agent login.
Avoid guessing if unsure—wrong references can delay processing.
💡 The Online Accountants Tip: Always save a copy of each year’s Corporation Tax reference when you file your return. Many clients lose track of this code, but keeping a simple digital record avoids stress when the payment deadline comes around.
Conclusion: Finding and Using Your Corporation Tax Payment Reference
Your Corporation Tax payment reference is essential for ensuring HMRC correctly applies your payment to the right company and accounting period. The fastest way to find it is through your HMRC online account, but it can also be located on official HMRC correspondence, through your accountant, or by contacting HMRC directly.
To avoid stress and potential penalties:
Always use the most up-to-date 17-character reference.
Double-check before making a payment.
Keep a record of your references each year.
By following these steps, you’ll know exactly how to find your Corporation Tax payment reference whenever you need it, helping you stay compliant, avoid errors, and make timely payments with confidence.
FAQs About Corporation Tax Payment References
Q: Does my reference change every year?
Yes. The last four characters (period code and suffix) change each accounting period.
Q: What if I use last year’s reference again?
HMRC may allocate your payment to the wrong year, leaving the current year unpaid.
Q: Can I reconstruct the reference myself?
Yes, but only if you are certain of your company’s UTR and the correct period number. Otherwise, confirm with HMRC.
✅ In summary: Your Corporation Tax payment reference is a 17-character code unique to your company and accounting period. Always use the latest version when paying, and make sure your payment is made on time to avoid penalties.