I am a software developer, and from mid-2017 until earlier this year I worked for a company which has since been dissolved. At the time of dissolution I held shares in the company and was owed three months’ worth of outstanding wages, with the company retaining the intellectual property rights to work I had done during that three month period. Can I claim back the intellectual property rights to my unremunerated work?

When a company is dissolved, all of its assets pass to the Crown and are legally known as ‘bona vacantia’ (ownerless property). Assets include:

Claiming money or property from a dissolved company

Overview

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

You may be able to claim money back or buy assets from the dissolved company by:

getting a court order to restore the company - if they owe you money

buying or claiming some of their assets - if you’re affected by the company closing

applying for a discretionary grant - if you were a shareholder

You can get legal advice about the best way to claim back your money.

Get a court order to restore a company

You may be able to apply for a court order to restore a company if:

you did business with them

you worked for them

they owed you money when they were dissolved

you’re responsible for their employee pension fund

you have a shared or competing interest in land

you were a shareholder or director when it was dissolved

You may be able to restore the company without a court order if you were a director or shareholder of a dissolved company.

How to apply

Download and fill in a claim to restore by court order (form N208) to apply for court order restoration in England and Wales.

HM Courts and Tribunals service has guidance notes on filling in form N208 if you need help.

Find the company’s registered office and send your completed form to their nearest county court that deals with bankruptcy.

If you’re not sure where to send the form then contact the Royal Courts of Justice.

You’ll also need to include:

the £280 court fee (cash, postal order or cheque made payable to ‘Her Majesty’s Courts and Tribunals Service’)

a witness statement, containing the supporting information outlined in section 4 of the Treasury Solicitor’s guide to company restoration

In Scotland

Apply to the Court of Session if the initial value of the company’s shares that have been paid for (‘paid-up capital’) is more than £120,000.

Apply to the local sheriff court for other companies.

You’ll then have to serve a ‘petition to restore’ on the Registrar of Companies in Scotland, and any other bodies the court asks you to.

In Northern Ireland

Apply by serving an ‘originating summons’ on the Royal Courts of Justice:

You also need to send this to the Registrar of Companies in Northern Ireland, along with a witness statement in support of the application.

What happens next

If your claim is accepted, the court will issue an order to restore a company - you’ll be sent this, and you must send it on to the Registrar of Companies. Once they have it they will restore the company.

You’ll then need to take further action to try and get your money:

get a ‘judgment’ from court for the amount of the money you’re owed together with interest and costs

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

You may be able to claim or buy an asset belonging to a dissolved company by asking the body representing the Crown. This is known as ‘referring’ an asset.

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

you’re the leaseholder of a property where the company owned the freehold

you want to buy or are affected by land owned by the company

you want to buy other assets of the company like shares, trade marks or copyrights

you’re a shareholder trying to get cash held by the company

How to refer an asset

The Treasury Solicitor looks after dissolved company assets in England and Wales (but not Cornwall or Lancashire).

Find out how to refer an asset to the Treasury Solicitor.

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

in Scotland - The Queen’s and Lord Treasurer’s Remembrancer

in Northern Ireland - phone or write to the Crown Solicitor’s Office for Northern Ireland

Apply for a discretionary grant

You may be able to get back a dissolved company’s assets if you were one of its shareholders.

How to apply

In England and Wales (but not Cornwall or Lancashire) you must apply to the Treasury Solicitor.

How you apply depends on whether the company can be restored or not.

The Treasury Solicitor has guidance on what you should do if:

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

in Northern Ireland - the Crown Solicitor’s Office for Northern Ireland

intellectual property, for example trademarks, registered designs and patents

Overview

property and land

mortgages

shares

Claiming or buying assets

You may be able to claim money back or buy assets from the dissolved company by:

getting a court order to restore the company - if they owe you money

buying or claiming some of their assets - if you’re affected by the company closing

applying for a discretionary grant - if you were a shareholder

You can get legal advice about the best way to claim back your money.

Get a court order to restore a company

You may be able to apply for a court order to restore a company if:

you did business with them

you worked for them

they owed you money when they were dissolved

you’re responsible for their employee pension fund

you have a shared or competing interest in land

you were a shareholder or director when it was dissolved

You may be able to restore the company without a court order if you were a director or shareholder of a dissolved company.

How to apply

HM Courts and Tribunals service has guidance notes on filling in form N208 if you need help.

If you’re not sure where to send the form then contact the Royal Courts of Justice.

You’ll also need to include:

the £280 court fee (cash, postal order or cheque made payable to ‘Her Majesty’s Courts and Tribunals Service’)

In Scotland

Apply to the local sheriff court for other companies.

In Northern Ireland

Apply by serving an ‘originating summons’ on the Royal Courts of Justice:

What happens next

You’ll then need to take further action to try and get your money:

get a ‘judgment’ from court for the amount of the money you’re owed together with interest and costs

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

you’re the leaseholder of a property where the company owned the freehold

you want to buy or are affected by land owned by the company

you want to buy other assets of the company like shares, trade marks or copyrights

you’re a shareholder trying to get cash held by the company

How to refer an asset

The Treasury Solicitor looks after dissolved company assets in England and Wales (but not Cornwall or Lancashire).

Find out how to refer an asset to the Treasury Solicitor.

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

in Scotland - The Queen’s and Lord Treasurer’s Remembrancer

in Northern Ireland - phone or write to the Crown Solicitor’s Office for Northern Ireland

Apply for a discretionary grant

You may be able to get back a dissolved company’s assets if you were one of its shareholders.

How to apply

In England and Wales (but not Cornwall or Lancashire) you must apply to the Treasury Solicitor.

How you apply depends on whether the company can be restored or not.

The Treasury Solicitor has guidance on what you should do if:

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

in Northern Ireland - the Crown Solicitor’s Office for Northern Ireland

You may be able to claim money back or buy assets from the dissolved company by:

Overview

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

getting a court order to restore the company - if they owe you money

buying or claiming some of their assets - if you’re affected by the company closing

applying for a discretionary grant - if you were a shareholder

You can get legal advice about the best way to claim back your money.

Get a court order to restore a company

You may be able to apply for a court order to restore a company if:

you did business with them

you worked for them

they owed you money when they were dissolved

you’re responsible for their employee pension fund

you have a shared or competing interest in land

you were a shareholder or director when it was dissolved

You may be able to restore the company without a court order if you were a director or shareholder of a dissolved company.

How to apply

HM Courts and Tribunals service has guidance notes on filling in form N208 if you need help.

If you’re not sure where to send the form then contact the Royal Courts of Justice.

You’ll also need to include:

the £280 court fee (cash, postal order or cheque made payable to ‘Her Majesty’s Courts and Tribunals Service’)

In Scotland

Apply to the local sheriff court for other companies.

In Northern Ireland

Apply by serving an ‘originating summons’ on the Royal Courts of Justice:

What happens next

You’ll then need to take further action to try and get your money:

get a ‘judgment’ from court for the amount of the money you’re owed together with interest and costs

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

you’re the leaseholder of a property where the company owned the freehold

you want to buy or are affected by land owned by the company

you want to buy other assets of the company like shares, trade marks or copyrights

you’re a shareholder trying to get cash held by the company

How to refer an asset

The Treasury Solicitor looks after dissolved company assets in England and Wales (but not Cornwall or Lancashire).

Find out how to refer an asset to the Treasury Solicitor.

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

in Scotland - The Queen’s and Lord Treasurer’s Remembrancer

in Northern Ireland - phone or write to the Crown Solicitor’s Office for Northern Ireland

Apply for a discretionary grant

You may be able to get back a dissolved company’s assets if you were one of its shareholders.

How to apply

In England and Wales (but not Cornwall or Lancashire) you must apply to the Treasury Solicitor.

How you apply depends on whether the company can be restored or not.

The Treasury Solicitor has guidance on what you should do if:

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

in Northern Ireland - the Crown Solicitor’s Office for Northern Ireland

getting a court order to restore the company - if they owe you money

Overview

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

You may be able to claim money back or buy assets from the dissolved company by:

buying or claiming some of their assets - if you’re affected by the company closing

applying for a discretionary grant - if you were a shareholder

You can get legal advice about the best way to claim back your money.

Get a court order to restore a company

You may be able to apply for a court order to restore a company if:

you did business with them

you worked for them

they owed you money when they were dissolved

you’re responsible for their employee pension fund

you have a shared or competing interest in land

you were a shareholder or director when it was dissolved

You may be able to restore the company without a court order if you were a director or shareholder of a dissolved company.

How to apply

HM Courts and Tribunals service has guidance notes on filling in form N208 if you need help.

If you’re not sure where to send the form then contact the Royal Courts of Justice.

You’ll also need to include:

the £280 court fee (cash, postal order or cheque made payable to ‘Her Majesty’s Courts and Tribunals Service’)

In Scotland

Apply to the local sheriff court for other companies.

In Northern Ireland

Apply by serving an ‘originating summons’ on the Royal Courts of Justice:

What happens next

You’ll then need to take further action to try and get your money:

get a ‘judgment’ from court for the amount of the money you’re owed together with interest and costs

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

you’re the leaseholder of a property where the company owned the freehold

you want to buy or are affected by land owned by the company

you want to buy other assets of the company like shares, trade marks or copyrights

you’re a shareholder trying to get cash held by the company

How to refer an asset

The Treasury Solicitor looks after dissolved company assets in England and Wales (but not Cornwall or Lancashire).

Find out how to refer an asset to the Treasury Solicitor.

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

in Scotland - The Queen’s and Lord Treasurer’s Remembrancer

in Northern Ireland - phone or write to the Crown Solicitor’s Office for Northern Ireland

Apply for a discretionary grant

You may be able to get back a dissolved company’s assets if you were one of its shareholders.

How to apply

In England and Wales (but not Cornwall or Lancashire) you must apply to the Treasury Solicitor.

How you apply depends on whether the company can be restored or not.

The Treasury Solicitor has guidance on what you should do if:

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

in Northern Ireland - the Crown Solicitor’s Office for Northern Ireland

You may be able to apply for a court order to restore a company if:

Overview

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

You may be able to claim money back or buy assets from the dissolved company by:

getting a court order to restore the company - if they owe you money

buying or claiming some of their assets - if you’re affected by the company closing

applying for a discretionary grant - if you were a shareholder

You can get legal advice about the best way to claim back your money.

Get a court order to restore a company

you did business with them

you worked for them

they owed you money when they were dissolved

you’re responsible for their employee pension fund

you have a shared or competing interest in land

you were a shareholder or director when it was dissolved

You may be able to restore the company without a court order if you were a director or shareholder of a dissolved company.

How to apply

HM Courts and Tribunals service has guidance notes on filling in form N208 if you need help.

If you’re not sure where to send the form then contact the Royal Courts of Justice.

You’ll also need to include:

the £280 court fee (cash, postal order or cheque made payable to ‘Her Majesty’s Courts and Tribunals Service’)

In Scotland

Apply to the local sheriff court for other companies.

In Northern Ireland

Apply by serving an ‘originating summons’ on the Royal Courts of Justice:

What happens next

You’ll then need to take further action to try and get your money:

get a ‘judgment’ from court for the amount of the money you’re owed together with interest and costs

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

you’re the leaseholder of a property where the company owned the freehold

you want to buy or are affected by land owned by the company

you want to buy other assets of the company like shares, trade marks or copyrights

you’re a shareholder trying to get cash held by the company

How to refer an asset

The Treasury Solicitor looks after dissolved company assets in England and Wales (but not Cornwall or Lancashire).

Find out how to refer an asset to the Treasury Solicitor.

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

in Scotland - The Queen’s and Lord Treasurer’s Remembrancer

in Northern Ireland - phone or write to the Crown Solicitor’s Office for Northern Ireland

Apply for a discretionary grant

You may be able to get back a dissolved company’s assets if you were one of its shareholders.

How to apply

In England and Wales (but not Cornwall or Lancashire) you must apply to the Treasury Solicitor.

How you apply depends on whether the company can be restored or not.

The Treasury Solicitor has guidance on what you should do if:

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

in Northern Ireland - the Crown Solicitor’s Office for Northern Ireland

you worked for them

Overview

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

You may be able to claim money back or buy assets from the dissolved company by:

getting a court order to restore the company - if they owe you money

buying or claiming some of their assets - if you’re affected by the company closing

applying for a discretionary grant - if you were a shareholder

You can get legal advice about the best way to claim back your money.

Get a court order to restore a company

You may be able to apply for a court order to restore a company if:

you did business with them

you worked for them

they owed you money when they were dissolved

you’re responsible for their employee pension fund

you have a shared or competing interest in land

you were a shareholder or director when it was dissolved

You may be able to restore the company without a court order if you were a director or shareholder of a dissolved company.

How to apply

HM Courts and Tribunals service has guidance notes on filling in form N208 if you need help.

If you’re not sure where to send the form then contact the Royal Courts of Justice.

You’ll also need to include:

the £280 court fee (cash, postal order or cheque made payable to ‘Her Majesty’s Courts and Tribunals Service’)

In Scotland

Apply to the local sheriff court for other companies.

In Northern Ireland

Apply by serving an ‘originating summons’ on the Royal Courts of Justice:

What happens next

You’ll then need to take further action to try and get your money:

get a ‘judgment’ from court for the amount of the money you’re owed together with interest and costs

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

you’re the leaseholder of a property where the company owned the freehold

you want to buy or are affected by land owned by the company

you want to buy other assets of the company like shares, trade marks or copyrights

you’re a shareholder trying to get cash held by the company

How to refer an asset

The Treasury Solicitor looks after dissolved company assets in England and Wales (but not Cornwall or Lancashire).

Find out how to refer an asset to the Treasury Solicitor.

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

in Scotland - The Queen’s and Lord Treasurer’s Remembrancer

in Northern Ireland - phone or write to the Crown Solicitor’s Office for Northern Ireland

Apply for a discretionary grant

You may be able to get back a dissolved company’s assets if you were one of its shareholders.

How to apply

In England and Wales (but not Cornwall or Lancashire) you must apply to the Treasury Solicitor.

How you apply depends on whether the company can be restored or not.

The Treasury Solicitor has guidance on what you should do if:

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

in Northern Ireland - the Crown Solicitor’s Office for Northern Ireland

they owed you money when they were dissolved

Overview

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

You may be able to claim money back or buy assets from the dissolved company by:

getting a court order to restore the company - if they owe you money

buying or claiming some of their assets - if you’re affected by the company closing

applying for a discretionary grant - if you were a shareholder

You can get legal advice about the best way to claim back your money.

Get a court order to restore a company

You may be able to apply for a court order to restore a company if:

you did business with them

you worked for them

you’re responsible for their employee pension fund

you have a shared or competing interest in land

you were a shareholder or director when it was dissolved

You may be able to restore the company without a court order if you were a director or shareholder of a dissolved company.

How to apply

HM Courts and Tribunals service has guidance notes on filling in form N208 if you need help.

If you’re not sure where to send the form then contact the Royal Courts of Justice.

You’ll also need to include:

the £280 court fee (cash, postal order or cheque made payable to ‘Her Majesty’s Courts and Tribunals Service’)

In Scotland

Apply to the local sheriff court for other companies.

In Northern Ireland

Apply by serving an ‘originating summons’ on the Royal Courts of Justice:

What happens next

You’ll then need to take further action to try and get your money:

get a ‘judgment’ from court for the amount of the money you’re owed together with interest and costs

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

you’re the leaseholder of a property where the company owned the freehold

you want to buy or are affected by land owned by the company

you want to buy other assets of the company like shares, trade marks or copyrights

you’re a shareholder trying to get cash held by the company

How to refer an asset

The Treasury Solicitor looks after dissolved company assets in England and Wales (but not Cornwall or Lancashire).

Find out how to refer an asset to the Treasury Solicitor.

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

in Scotland - The Queen’s and Lord Treasurer’s Remembrancer

in Northern Ireland - phone or write to the Crown Solicitor’s Office for Northern Ireland

Apply for a discretionary grant

You may be able to get back a dissolved company’s assets if you were one of its shareholders.

How to apply

In England and Wales (but not Cornwall or Lancashire) you must apply to the Treasury Solicitor.

How you apply depends on whether the company can be restored or not.

The Treasury Solicitor has guidance on what you should do if:

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

in Northern Ireland - the Crown Solicitor’s Office for Northern Ireland


I am a director and acting financial controller of a small, profitable biotechnology start-up company based in Reading. Four months ago the company was acquired by a large technology group, which I believe has a Group Payment Arrangement in place with HMRC. How do I find out the correct payslip reference to use when paying my next Corporation Tax bill?

Use your 17-character Corporation Tax payslip reference for the accounting period you’re paying.

Pay your Corporation Tax bill

Overview

The deadline for your payment will depend on your taxable profits.

Taxable profits of up to £1.5 million

You must pay your Corporation Tax 9 months and 1 day after the end of your accounting period. Your accounting period is usually your financial year, but you may have 2 accounting periods in the year you set up your company.

Taxable profits of more than £1.5 million

You must pay your Corporation Tax in instalments.

Check the rules and deadlines:

if your taxable profits are between £1.5 million and £20 million

if your taxable profits are more than £20 million

Ways to pay

Make sure you pay HM Revenue and Customs (HMRC) by the deadline. They may charge you interest if you do not pay on time. They’ll pay you interest if you pay your tax early.

Pay now

The time you need to allow depends on how you pay.

You can no longer pay at the Post Office.

Same day or next day

online or telephone banking (Faster Payments)

CHAPS

through your online bank account

3 working days

Bacs

Direct Debit (if you’ve set one up before)

online by debit or corporate credit card

at your bank or building society

5 working days

Direct Debit (if you have not set one up before)

You cannot pay Corporation Tax by post.

If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it (unless you’re paying by Faster Payments).

Make an online or telephone bank transfer

You can pay HM Revenue and Customs (HMRC) by Faster Payments, CHAPS or Bacs.

The back of your payslip, sent to you by HMRC, tells you which account to use. If you’re not sure, use Cumbernauld.

| Sort code | Account number

HMRC Cumbernauld | 083210 | 12001039

HMRC Shipley | 083210 | 12001020

Reference number

Use your 17-character Corporation Tax payslip reference for the accounting period you’re paying.

You’ll find the payslip reference:

on any payslip that HMRC sent you

through your company’s HMRC online account - choose ‘View account’ then ‘Accounting period’

Your payment may be delayed if you use the wrong reference number.

How long it takes

Payments made by Faster Payments (online or telephone banking) will usually reach HMRC on the same or next day, including weekends and bank holidays.

CHAPS payments usually reach HMRC the same working day if you pay within your bank’s processing times.

Bacs payments usually take 3 working days.

Check your bank’s transaction limits and processing times before making a payment.

Overseas accounts

Use these details to pay from an overseas account.

| Account number (IBAN) | Bank identifier code (BIC)

HMRC Cumbernauld | GB62BARC20114770297690 | BARCGB22

HMRC Shipley | GB03BARC20114783977692 | BARCGB22

Multiple payments by CHAPS

Send an online CHAPS enquiry form if you want to make a single payment to cover more than one company for the same accounting period.

HMRC’s banking address is:

Approve a payment through your online bank account

You can pay your Corporation Tax bill directly using your online or mobile bank account.

When you’re ready to pay, select ‘start a payment’ and then ‘pay by bank account’. You’ll then be directed to sign in to your online or mobile banking account to approve your Corporation Tax payment.

The payment is usually instant but sometimes it takes up to 2 hours to show in your account.

You’ll need to have your online banking details ready to pay this way.

By debit or corporate credit card online

You can pay online.

There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.

There’s no fee if you pay by personal debit card.

You cannot pay with a personal credit card.

Use your 17-character Corporation Tax payslip reference for the accounting period you’re paying.

You’ll find the payslip reference:

on any payslip that HM Revenue and Customs (HMRC) sent you

through your company’s HMRC online account - choose ‘View account’ then ‘Accounting period’

Your payment may be delayed if you use the wrong reference number.

If you’re unable to pay your Corporation Tax bill in full by card, you should use another payment method like a bank transfer.

How long it takes

Allow 3 working days for your payment to reach HMRC’s bank account.

At your bank or building society

You can pay at a branch by cash or cheque.

You’ll need to use the payslip that HM Revenue and Customs (HMRC) sends you.

Make your cheque payable to ‘HM Revenue and Customs only’.

Write your 17-character Corporation Tax payslip reference number on the back of your cheque
for the accounting period you’re paying. You can find the reference number on the payslip sent to you by HMRC.

If you do not have a payslip

You’ll need to pay by another method instead, for example:

debit or credit card online

online or telephone banking

Direct Debit

Direct Debit

Set up and make changes to a Direct Debit through your company’s HM Revenue and Customs (HMRC) online account.

You can find the payslip reference:

on the payslip that HMRC sent you

How long it takes

Allow 5 working days to process a Direct Debit the first time you set one up.

It should take 3 working days each time you pay once you’ve already authorised a Direct Debit from HMRC.

Payments will appear on your bank statements as ‘HMRC NDDS’.

Payments for a group of companies

If your company is in a group, you can pay Corporation Tax under a Group Payment Arrangement. HM Revenue and Customs (HMRC) will write to tell you the correct payslip reference.

Tell HMRC no payment is due

Tell HM Revenue and Customs (HMRC) if you have nothing to pay. HMRC will send you payment reminders if you do not.

You can tell HMRC by either:

filling in the ‘nil to pay’ form

sending back the payslip on the reminder HMRC sends you, marked ‘NIL due’

You must still file your company tax return.

Check your payment has been received

Check your HM Revenue and Customs (HMRC) online account to see if your payment has been received. It should be updated within a few days of HMRC receiving the payment.

You’ll find the payslip reference:

Pay your Corporation Tax bill

Overview

The deadline for your payment will depend on your taxable profits.

Taxable profits of up to £1.5 million

Taxable profits of more than £1.5 million

You must pay your Corporation Tax in instalments.

Check the rules and deadlines:

if your taxable profits are between £1.5 million and £20 million

if your taxable profits are more than £20 million

Ways to pay

Pay now

The time you need to allow depends on how you pay.

You can no longer pay at the Post Office.

Same day or next day

online or telephone banking (Faster Payments)

CHAPS

through your online bank account

3 working days

Bacs

Direct Debit (if you’ve set one up before)

online by debit or corporate credit card

at your bank or building society

5 working days

Direct Debit (if you have not set one up before)

You cannot pay Corporation Tax by post.

Make an online or telephone bank transfer

You can pay HM Revenue and Customs (HMRC) by Faster Payments, CHAPS or Bacs.

| Sort code | Account number

HMRC Cumbernauld | 083210 | 12001039

HMRC Shipley | 083210 | 12001020

Reference number

Use your 17-character Corporation Tax payslip reference for the accounting period you’re paying.

You’ll find the payslip reference:

on any payslip that HMRC sent you

through your company’s HMRC online account - choose ‘View account’ then ‘Accounting period’

Your payment may be delayed if you use the wrong reference number.

How long it takes

Bacs payments usually take 3 working days.

Check your bank’s transaction limits and processing times before making a payment.

Overseas accounts

Use these details to pay from an overseas account.

| Account number (IBAN) | Bank identifier code (BIC)

HMRC Cumbernauld | GB62BARC20114770297690 | BARCGB22

HMRC Shipley | GB03BARC20114783977692 | BARCGB22

Multiple payments by CHAPS

HMRC’s banking address is:

Approve a payment through your online bank account

You can pay your Corporation Tax bill directly using your online or mobile bank account.

The payment is usually instant but sometimes it takes up to 2 hours to show in your account.

You’ll need to have your online banking details ready to pay this way.

By debit or corporate credit card online

You can pay online.

There’s no fee if you pay by personal debit card.

You cannot pay with a personal credit card.

Use your 17-character Corporation Tax payslip reference for the accounting period you’re paying.

You’ll find the payslip reference:

on any payslip that HM Revenue and Customs (HMRC) sent you

through your company’s HMRC online account - choose ‘View account’ then ‘Accounting period’

Your payment may be delayed if you use the wrong reference number.

How long it takes

Allow 3 working days for your payment to reach HMRC’s bank account.

At your bank or building society

You can pay at a branch by cash or cheque.

You’ll need to use the payslip that HM Revenue and Customs (HMRC) sends you.

Make your cheque payable to ‘HM Revenue and Customs only’.

If you do not have a payslip

You’ll need to pay by another method instead, for example:

debit or credit card online

online or telephone banking

Direct Debit

Direct Debit

You can find the payslip reference:

on the payslip that HMRC sent you

How long it takes

Allow 5 working days to process a Direct Debit the first time you set one up.

Payments will appear on your bank statements as ‘HMRC NDDS’.

Payments for a group of companies

Tell HMRC no payment is due

You can tell HMRC by either:

filling in the ‘nil to pay’ form

sending back the payslip on the reminder HMRC sends you, marked ‘NIL due’

You must still file your company tax return.

Check your payment has been received

on any payslip that HMRC sent you

Pay your Corporation Tax bill

Overview

The deadline for your payment will depend on your taxable profits.

Taxable profits of up to £1.5 million

Taxable profits of more than £1.5 million

You must pay your Corporation Tax in instalments.

Check the rules and deadlines:

if your taxable profits are between £1.5 million and £20 million

if your taxable profits are more than £20 million

Ways to pay

Pay now

The time you need to allow depends on how you pay.

You can no longer pay at the Post Office.

Same day or next day

online or telephone banking (Faster Payments)

CHAPS

through your online bank account

3 working days

Bacs

Direct Debit (if you’ve set one up before)

online by debit or corporate credit card

at your bank or building society

5 working days

Direct Debit (if you have not set one up before)

You cannot pay Corporation Tax by post.

Make an online or telephone bank transfer

You can pay HM Revenue and Customs (HMRC) by Faster Payments, CHAPS or Bacs.

| Sort code | Account number

HMRC Cumbernauld | 083210 | 12001039

HMRC Shipley | 083210 | 12001020

Reference number

Use your 17-character Corporation Tax payslip reference for the accounting period you’re paying.

You’ll find the payslip reference:

on any payslip that HMRC sent you

through your company’s HMRC online account - choose ‘View account’ then ‘Accounting period’

Your payment may be delayed if you use the wrong reference number.

How long it takes

Bacs payments usually take 3 working days.

Check your bank’s transaction limits and processing times before making a payment.

Overseas accounts

Use these details to pay from an overseas account.

| Account number (IBAN) | Bank identifier code (BIC)

HMRC Cumbernauld | GB62BARC20114770297690 | BARCGB22

HMRC Shipley | GB03BARC20114783977692 | BARCGB22

Multiple payments by CHAPS

HMRC’s banking address is:

Approve a payment through your online bank account

You can pay your Corporation Tax bill directly using your online or mobile bank account.

The payment is usually instant but sometimes it takes up to 2 hours to show in your account.

You’ll need to have your online banking details ready to pay this way.

By debit or corporate credit card online

You can pay online.

There’s no fee if you pay by personal debit card.

You cannot pay with a personal credit card.

Use your 17-character Corporation Tax payslip reference for the accounting period you’re paying.

You’ll find the payslip reference:

on any payslip that HM Revenue and Customs (HMRC) sent you

through your company’s HMRC online account - choose ‘View account’ then ‘Accounting period’

Your payment may be delayed if you use the wrong reference number.

How long it takes

Allow 3 working days for your payment to reach HMRC’s bank account.

At your bank or building society

You can pay at a branch by cash or cheque.

You’ll need to use the payslip that HM Revenue and Customs (HMRC) sends you.

Make your cheque payable to ‘HM Revenue and Customs only’.

If you do not have a payslip

You’ll need to pay by another method instead, for example:

debit or credit card online

online or telephone banking

Direct Debit

Direct Debit

You can find the payslip reference:

on the payslip that HMRC sent you

How long it takes

Allow 5 working days to process a Direct Debit the first time you set one up.

Payments will appear on your bank statements as ‘HMRC NDDS’.

Payments for a group of companies

Tell HMRC no payment is due

You can tell HMRC by either:

filling in the ‘nil to pay’ form

sending back the payslip on the reminder HMRC sends you, marked ‘NIL due’

You must still file your company tax return.

Check your payment has been received

through your company’s HMRC online account - choose ‘View account’ then ‘Accounting period’

Pay your Corporation Tax bill

Overview

The deadline for your payment will depend on your taxable profits.

Taxable profits of up to £1.5 million

Taxable profits of more than £1.5 million

You must pay your Corporation Tax in instalments.

Check the rules and deadlines:

if your taxable profits are between £1.5 million and £20 million

if your taxable profits are more than £20 million

Ways to pay

Pay now

The time you need to allow depends on how you pay.

You can no longer pay at the Post Office.

Same day or next day

online or telephone banking (Faster Payments)

CHAPS

through your online bank account

3 working days

Bacs

Direct Debit (if you’ve set one up before)

online by debit or corporate credit card

at your bank or building society

5 working days

Direct Debit (if you have not set one up before)

You cannot pay Corporation Tax by post.

Make an online or telephone bank transfer

You can pay HM Revenue and Customs (HMRC) by Faster Payments, CHAPS or Bacs.

| Sort code | Account number

HMRC Cumbernauld | 083210 | 12001039

HMRC Shipley | 083210 | 12001020

Reference number

Use your 17-character Corporation Tax payslip reference for the accounting period you’re paying.

You’ll find the payslip reference:

on any payslip that HMRC sent you

through your company’s HMRC online account - choose ‘View account’ then ‘Accounting period’

Your payment may be delayed if you use the wrong reference number.

How long it takes

Bacs payments usually take 3 working days.

Check your bank’s transaction limits and processing times before making a payment.

Overseas accounts

Use these details to pay from an overseas account.

| Account number (IBAN) | Bank identifier code (BIC)

HMRC Cumbernauld | GB62BARC20114770297690 | BARCGB22

HMRC Shipley | GB03BARC20114783977692 | BARCGB22

Multiple payments by CHAPS

HMRC’s banking address is:

Approve a payment through your online bank account

You can pay your Corporation Tax bill directly using your online or mobile bank account.

The payment is usually instant but sometimes it takes up to 2 hours to show in your account.

You’ll need to have your online banking details ready to pay this way.

By debit or corporate credit card online

You can pay online.

There’s no fee if you pay by personal debit card.

You cannot pay with a personal credit card.

Use your 17-character Corporation Tax payslip reference for the accounting period you’re paying.

You’ll find the payslip reference:

on any payslip that HM Revenue and Customs (HMRC) sent you

through your company’s HMRC online account - choose ‘View account’ then ‘Accounting period’

Your payment may be delayed if you use the wrong reference number.

How long it takes

Allow 3 working days for your payment to reach HMRC’s bank account.

At your bank or building society

You can pay at a branch by cash or cheque.

You’ll need to use the payslip that HM Revenue and Customs (HMRC) sends you.

Make your cheque payable to ‘HM Revenue and Customs only’.

If you do not have a payslip

You’ll need to pay by another method instead, for example:

debit or credit card online

online or telephone banking

Direct Debit

Direct Debit

You can find the payslip reference:

on the payslip that HMRC sent you

How long it takes

Allow 5 working days to process a Direct Debit the first time you set one up.

Payments will appear on your bank statements as ‘HMRC NDDS’.

Payments for a group of companies

Tell HMRC no payment is due

You can tell HMRC by either:

filling in the ‘nil to pay’ form

sending back the payslip on the reminder HMRC sends you, marked ‘NIL due’

You must still file your company tax return.

Check your payment has been received


I live in England and own an old farmhouse surrounded by two acres of land. I wish to renovate the property, adding an extra storey and converting some old stables adjacent into a garage. I have submitted an application for planning permission to my Local Planning Authority. How long can the LPA deliberate before reaching a decision on my application?

You’ll probably need planning permission if you want to:

Planning permission

When you need it

build something new

make a major change to your building, such as building an extension

change the use of your building

To find out if your project will need planning permission, contact your local planning authority (LPA) through your local council.

Find out about the planning system in Scotland, Wales and Northern Ireland.

Applying for planning permission

To apply for planning permission, contact your LPA through your local council.

If your project needs planning permission and you do the work without getting it, you can be served an ‘enforcement notice’ ordering you to undo all the changes you have made.

It’s illegal to ignore an enforcement notice, but you can appeal against it.

When you do not need it

Some building projects do not need planning permission. This is known as ‘permitted development rights’.

Building projects that normally have permitted development rights include:

industrial premises and warehouses

some outdoor signs and advertisements - though there are special rules around adverts

demolition - but before you begin you must get approval to demolish from your local planning authority (LPA) through your local council

There are other projects that might not need planning permission - for example, projects that will have no impact on your neighbours or the environment. If you think this could apply to your project, check with your LPA through your local council.

Community Rights in England

If your building project benefits the local community, and the community supports it, you may not have to go through the normal planning permission process. Neighbourhood planning lets your community grant planning permission directly under certain circumstances.

After you apply

Your local planning authority (LPA) will decide whether to grant planning permission for your project based on its development plan. It will not take into account whether local people want it.

To decide whether a planning application fits with its development plan, an LPA will look at:

the number, size, layout, siting and external appearance of buildings

the infrastructure available, such as roads and water supply

any landscaping needs

what you want to use the development for

how your development would affect the surrounding area - for example, if it would create lots more traffic

In most cases, planning applications are decided within 8 weeks. In England, for unusually large or complex applications the time limit is 13 weeks. If the decision takes longer, you can appeal.

Appeals

If your application is refused, try to come to an agreement with the local planning authority (LPA) by adjusting your plans.

If you cannot reach an agreement, you can appeal.

Appeals can take several months to be decided.

What you can appeal against

You can only appeal against a decision if the LPA:

refuses your application

grants permission but with conditions you object to

refuses to change or remove a condition of planning permission that has been granted with conditions

refuses to approve something reserved under an ‘outline permission’ – planning permission for a general idea, not of a specific plan

refuses to approve something that you were told to build by your LPA as part of a previous planning permission – the current development was one of the ‘conditions’ stated in the previous planning permission

does not make a decision on the application within the deadline and does not get your written consent to change the deadline

serves you with an enforcement notice because it thinks you have broken planning permission and you do not agree

Read the guidance on the appeals process.

make a major change to your building, such as building an extension

Planning permission

When you need it

You’ll probably need planning permission if you want to:

build something new

change the use of your building

Applying for planning permission

When you do not need it

industrial premises and warehouses

Community Rights in England

After you apply

the number, size, layout, siting and external appearance of buildings

the infrastructure available, such as roads and water supply

any landscaping needs

what you want to use the development for

Appeals

If you cannot reach an agreement, you can appeal.

Appeals can take several months to be decided.

What you can appeal against

You can only appeal against a decision if the LPA:

refuses your application

grants permission but with conditions you object to

Read the guidance on the appeals process.

Planning permission

When you need it

You’ll probably need planning permission if you want to:

build something new

make a major change to your building, such as building an extension

change the use of your building

Applying for planning permission

When you do not need it

industrial premises and warehouses

Community Rights in England

After you apply

the number, size, layout, siting and external appearance of buildings

the infrastructure available, such as roads and water supply

any landscaping needs

what you want to use the development for

Appeals

If you cannot reach an agreement, you can appeal.

Appeals can take several months to be decided.

What you can appeal against

You can only appeal against a decision if the LPA:

refuses your application

grants permission but with conditions you object to

Read the guidance on the appeals process.


I am planning to utilise my garden area to build an extra bedroom for my growing family. I would like to follow the right rules before i start. Do i need to inform the local council and seek permission?

You’ll probably need planning permission if you want to:

Planning permission

When you need it

build something new

make a major change to your building, such as building an extension

change the use of your building

To find out if your project will need planning permission, contact your local planning authority (LPA) through your local council.

Find out about the planning system in Scotland, Wales and Northern Ireland.

Applying for planning permission

To apply for planning permission, contact your LPA through your local council.

If your project needs planning permission and you do the work without getting it, you can be served an ‘enforcement notice’ ordering you to undo all the changes you have made.

It’s illegal to ignore an enforcement notice, but you can appeal against it.

When you do not need it

Some building projects do not need planning permission. This is known as ‘permitted development rights’.

Building projects that normally have permitted development rights include:

industrial premises and warehouses

some outdoor signs and advertisements - though there are special rules around adverts

demolition - but before you begin you must get approval to demolish from your local planning authority (LPA) through your local council

There are other projects that might not need planning permission - for example, projects that will have no impact on your neighbours or the environment. If you think this could apply to your project, check with your LPA through your local council.

Community Rights in England

If your building project benefits the local community, and the community supports it, you may not have to go through the normal planning permission process. Neighbourhood planning lets your community grant planning permission directly under certain circumstances.

After you apply

Your local planning authority (LPA) will decide whether to grant planning permission for your project based on its development plan. It will not take into account whether local people want it.

To decide whether a planning application fits with its development plan, an LPA will look at:

the number, size, layout, siting and external appearance of buildings

the infrastructure available, such as roads and water supply

any landscaping needs

what you want to use the development for

how your development would affect the surrounding area - for example, if it would create lots more traffic

In most cases, planning applications are decided within 8 weeks. In England, for unusually large or complex applications the time limit is 13 weeks. If the decision takes longer, you can appeal.

Appeals

If your application is refused, try to come to an agreement with the local planning authority (LPA) by adjusting your plans.

If you cannot reach an agreement, you can appeal.

Appeals can take several months to be decided.

What you can appeal against

You can only appeal against a decision if the LPA:

refuses your application

grants permission but with conditions you object to

refuses to change or remove a condition of planning permission that has been granted with conditions

refuses to approve something reserved under an ‘outline permission’ – planning permission for a general idea, not of a specific plan

refuses to approve something that you were told to build by your LPA as part of a previous planning permission – the current development was one of the ‘conditions’ stated in the previous planning permission

does not make a decision on the application within the deadline and does not get your written consent to change the deadline

serves you with an enforcement notice because it thinks you have broken planning permission and you do not agree

Read the guidance on the appeals process.

make a major change to your building, such as building an extension

Planning permission

When you need it

You’ll probably need planning permission if you want to:

build something new

change the use of your building

Applying for planning permission

When you do not need it

industrial premises and warehouses

Community Rights in England

After you apply

the number, size, layout, siting and external appearance of buildings

the infrastructure available, such as roads and water supply

any landscaping needs

what you want to use the development for

Appeals

If you cannot reach an agreement, you can appeal.

Appeals can take several months to be decided.

What you can appeal against

You can only appeal against a decision if the LPA:

refuses your application

grants permission but with conditions you object to

Read the guidance on the appeals process.

Planning permission

When you need it

You’ll probably need planning permission if you want to:

build something new

make a major change to your building, such as building an extension

change the use of your building

Applying for planning permission

When you do not need it

industrial premises and warehouses

Community Rights in England

After you apply

the number, size, layout, siting and external appearance of buildings

the infrastructure available, such as roads and water supply

any landscaping needs

what you want to use the development for

Appeals

If you cannot reach an agreement, you can appeal.

Appeals can take several months to be decided.

What you can appeal against

You can only appeal against a decision if the LPA:

refuses your application

grants permission but with conditions you object to

Read the guidance on the appeals process.


Our family transport limited company was greatly affected in year 2020 -2021 by covid pandemic restrictions .We are unable to timely pay the corperation tax bill due low profits Can we write a statement to the HMRC to detail our case?

Tell HM Revenue and Customs (HMRC) if you have nothing to pay. HMRC will send you payment reminders if you do not.

Pay your Corporation Tax bill

Overview

The deadline for your payment will depend on your taxable profits.

Taxable profits of up to £1.5 million

You must pay your Corporation Tax 9 months and 1 day after the end of your accounting period. Your accounting period is usually your financial year, but you may have 2 accounting periods in the year you set up your company.

Taxable profits of more than £1.5 million

You must pay your Corporation Tax in instalments.

Check the rules and deadlines:

if your taxable profits are between £1.5 million and £20 million

if your taxable profits are more than £20 million

Ways to pay

Make sure you pay HM Revenue and Customs (HMRC) by the deadline. They may charge you interest if you do not pay on time. They’ll pay you interest if you pay your tax early.

Pay now

The time you need to allow depends on how you pay.

You can no longer pay at the Post Office.

Same day or next day

online or telephone banking (Faster Payments)

CHAPS

through your online bank account

3 working days

Bacs

Direct Debit (if you’ve set one up before)

online by debit or corporate credit card

at your bank or building society

5 working days

Direct Debit (if you have not set one up before)

You cannot pay Corporation Tax by post.

If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it (unless you’re paying by Faster Payments).

Make an online or telephone bank transfer

You can pay HM Revenue and Customs (HMRC) by Faster Payments, CHAPS or Bacs.

The back of your payslip, sent to you by HMRC, tells you which account to use. If you’re not sure, use Cumbernauld.

| Sort code | Account number

HMRC Cumbernauld | 083210 | 12001039

HMRC Shipley | 083210 | 12001020

Reference number

Use your 17-character Corporation Tax payslip reference for the accounting period you’re paying.

You’ll find the payslip reference:

on any payslip that HMRC sent you

through your company’s HMRC online account - choose ‘View account’ then ‘Accounting period’

Your payment may be delayed if you use the wrong reference number.

How long it takes

Payments made by Faster Payments (online or telephone banking) will usually reach HMRC on the same or next day, including weekends and bank holidays.

CHAPS payments usually reach HMRC the same working day if you pay within your bank’s processing times.

Bacs payments usually take 3 working days.

Check your bank’s transaction limits and processing times before making a payment.

Overseas accounts

Use these details to pay from an overseas account.

| Account number (IBAN) | Bank identifier code (BIC)

HMRC Cumbernauld | GB62BARC20114770297690 | BARCGB22

HMRC Shipley | GB03BARC20114783977692 | BARCGB22

Multiple payments by CHAPS

Send an online CHAPS enquiry form if you want to make a single payment to cover more than one company for the same accounting period.

HMRC’s banking address is:

Approve a payment through your online bank account

You can pay your Corporation Tax bill directly using your online or mobile bank account.

When you’re ready to pay, select ‘start a payment’ and then ‘pay by bank account’. You’ll then be directed to sign in to your online or mobile banking account to approve your Corporation Tax payment.

The payment is usually instant but sometimes it takes up to 2 hours to show in your account.

You’ll need to have your online banking details ready to pay this way.

By debit or corporate credit card online

You can pay online.

There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.

There’s no fee if you pay by personal debit card.

You cannot pay with a personal credit card.

You’ll find the payslip reference:

on any payslip that HM Revenue and Customs (HMRC) sent you

If you’re unable to pay your Corporation Tax bill in full by card, you should use another payment method like a bank transfer.

How long it takes

Allow 3 working days for your payment to reach HMRC’s bank account.

At your bank or building society

You can pay at a branch by cash or cheque.

You’ll need to use the payslip that HM Revenue and Customs (HMRC) sends you.

Make your cheque payable to ‘HM Revenue and Customs only’.

Write your 17-character Corporation Tax payslip reference number on the back of your cheque
for the accounting period you’re paying. You can find the reference number on the payslip sent to you by HMRC.

If you do not have a payslip

You’ll need to pay by another method instead, for example:

debit or credit card online

online or telephone banking

Direct Debit

Direct Debit

Set up and make changes to a Direct Debit through your company’s HM Revenue and Customs (HMRC) online account.

You can find the payslip reference:

on the payslip that HMRC sent you

How long it takes

Allow 5 working days to process a Direct Debit the first time you set one up.

It should take 3 working days each time you pay once you’ve already authorised a Direct Debit from HMRC.

Payments will appear on your bank statements as ‘HMRC NDDS’.

Payments for a group of companies

If your company is in a group, you can pay Corporation Tax under a Group Payment Arrangement. HM Revenue and Customs (HMRC) will write to tell you the correct payslip reference.

Tell HMRC no payment is due

You can tell HMRC by either:

filling in the ‘nil to pay’ form

sending back the payslip on the reminder HMRC sends you, marked ‘NIL due’

You must still file your company tax return.

Check your payment has been received

Check your HM Revenue and Customs (HMRC) online account to see if your payment has been received. It should be updated within a few days of HMRC receiving the payment.

Pay your Corporation Tax bill

Overview

Taxable profits of up to £1.5 million

Taxable profits of more than £1.5 million

You must pay your Corporation Tax in instalments.

Check the rules and deadlines:

if your taxable profits are between £1.5 million and £20 million

if your taxable profits are more than £20 million

Ways to pay

Pay now

The time you need to allow depends on how you pay.

You can no longer pay at the Post Office.

Same day or next day

online or telephone banking (Faster Payments)

CHAPS

through your online bank account

3 working days

Bacs

Direct Debit (if you’ve set one up before)

online by debit or corporate credit card

at your bank or building society

5 working days

Direct Debit (if you have not set one up before)

You cannot pay Corporation Tax by post.

Make an online or telephone bank transfer

| Sort code | Account number

HMRC Cumbernauld | 083210 | 12001039

HMRC Shipley | 083210 | 12001020

Reference number

You’ll find the payslip reference:

on any payslip that HMRC sent you

How long it takes

Bacs payments usually take 3 working days.

Overseas accounts

Use these details to pay from an overseas account.

| Account number (IBAN) | Bank identifier code (BIC)

HMRC Cumbernauld | GB62BARC20114770297690 | BARCGB22

HMRC Shipley | GB03BARC20114783977692 | BARCGB22

Multiple payments by CHAPS

HMRC’s banking address is:

Approve a payment through your online bank account

By debit or corporate credit card online

You can pay online.

There’s no fee if you pay by personal debit card.

You cannot pay with a personal credit card.

You’ll find the payslip reference:

on any payslip that HM Revenue and Customs (HMRC) sent you

Your payment may be delayed if you use the wrong reference number.

How long it takes

At your bank or building society

You can pay at a branch by cash or cheque.

Make your cheque payable to ‘HM Revenue and Customs only’.

If you do not have a payslip

You’ll need to pay by another method instead, for example:

debit or credit card online

online or telephone banking

Direct Debit

Direct Debit

You can find the payslip reference:

on the payslip that HMRC sent you

How long it takes

Payments will appear on your bank statements as ‘HMRC NDDS’.

Payments for a group of companies

Tell HMRC no payment is due

You can tell HMRC by either:

filling in the ‘nil to pay’ form

You must still file your company tax return.

Check your payment has been received


My limited company was dissolved by my accountant after it ceased trading some 6 months ago.There were funds remaining in my business bank account. The funds were siezed by the crown and i had to borrow money from relatives.The company has no outstanding debts. Can i apply for discretionary grant from the crown?

You may be able to claim money back or buy assets from the dissolved company by:

Overview

When a company is dissolved, all of its assets pass to the Crown and are legally known as ‘bona vacantia’ (ownerless property). Assets include:

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

getting a court order to restore the company - if they owe you money

buying or claiming some of their assets - if you’re affected by the company closing

applying for a discretionary grant - if you were a shareholder

You can get legal advice about the best way to claim back your money.

Get a court order to restore a company

You may be able to apply for a court order to restore a company if:

you did business with them

you worked for them

they owed you money when they were dissolved

you’re responsible for their employee pension fund

you have a shared or competing interest in land

you were a shareholder or director when it was dissolved

You may be able to restore the company without a court order if you were a director or shareholder of a dissolved company.

How to apply

Download and fill in a claim to restore by court order (form N208) to apply for court order restoration in England and Wales.

HM Courts and Tribunals service has guidance notes on filling in form N208 if you need help.

Find the company’s registered office and send your completed form to their nearest county court that deals with bankruptcy.

If you’re not sure where to send the form then contact the Royal Courts of Justice.

You’ll also need to include:

the £280 court fee (cash, postal order or cheque made payable to ‘Her Majesty’s Courts and Tribunals Service’)

a witness statement, containing the supporting information outlined in section 4 of the Treasury Solicitor’s guide to company restoration

In Scotland

Apply to the Court of Session if the initial value of the company’s shares that have been paid for (‘paid-up capital’) is more than £120,000.

Apply to the local sheriff court for other companies.

You’ll then have to serve a ‘petition to restore’ on the Registrar of Companies in Scotland, and any other bodies the court asks you to.

In Northern Ireland

Apply by serving an ‘originating summons’ on the Royal Courts of Justice:

You also need to send this to the Registrar of Companies in Northern Ireland, along with a witness statement in support of the application.

What happens next

If your claim is accepted, the court will issue an order to restore a company - you’ll be sent this, and you must send it on to the Registrar of Companies. Once they have it they will restore the company.

You’ll then need to take further action to try and get your money:

get a ‘judgment’ from court for the amount of the money you’re owed together with interest and costs

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

You may be able to claim or buy an asset belonging to a dissolved company by asking the body representing the Crown. This is known as ‘referring’ an asset.

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

you’re the leaseholder of a property where the company owned the freehold

you want to buy or are affected by land owned by the company

you want to buy other assets of the company like shares, trade marks or copyrights

you’re a shareholder trying to get cash held by the company

How to refer an asset

The Treasury Solicitor looks after dissolved company assets in England and Wales (but not Cornwall or Lancashire).

Find out how to refer an asset to the Treasury Solicitor.

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

in Scotland - The Queen’s and Lord Treasurer’s Remembrancer

in Northern Ireland - phone or write to the Crown Solicitor’s Office for Northern Ireland

Apply for a discretionary grant

You may be able to get back a dissolved company’s assets if you were one of its shareholders.

How to apply

In England and Wales (but not Cornwall or Lancashire) you must apply to the Treasury Solicitor.

How you apply depends on whether the company can be restored or not.

The Treasury Solicitor has guidance on what you should do if:

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

in Northern Ireland - the Crown Solicitor’s Office for Northern Ireland

applying for a discretionary grant - if you were a shareholder

Overview

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

getting a court order to restore the company - if they owe you money

You can get legal advice about the best way to claim back your money.

Get a court order to restore a company

You may be able to apply for a court order to restore a company if:

you did business with them

you worked for them

they owed you money when they were dissolved

you’re responsible for their employee pension fund

you have a shared or competing interest in land

you were a shareholder or director when it was dissolved

How to apply

You’ll also need to include:

In Scotland

Apply to the local sheriff court for other companies.

In Northern Ireland

Apply by serving an ‘originating summons’ on the Royal Courts of Justice:

What happens next

You’ll then need to take further action to try and get your money:

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

you’re the leaseholder of a property where the company owned the freehold

you want to buy or are affected by land owned by the company

you’re a shareholder trying to get cash held by the company

How to refer an asset

Find out how to refer an asset to the Treasury Solicitor.

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

in Scotland - The Queen’s and Lord Treasurer’s Remembrancer

Apply for a discretionary grant

How to apply

How you apply depends on whether the company can be restored or not.

The Treasury Solicitor has guidance on what you should do if:

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

in Northern Ireland - the Crown Solicitor’s Office for Northern Ireland

Overview

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

getting a court order to restore the company - if they owe you money

applying for a discretionary grant - if you were a shareholder

You can get legal advice about the best way to claim back your money.

Get a court order to restore a company

You may be able to apply for a court order to restore a company if:

you did business with them

you worked for them

they owed you money when they were dissolved

you’re responsible for their employee pension fund

you have a shared or competing interest in land

you were a shareholder or director when it was dissolved

How to apply

You’ll also need to include:

In Scotland

Apply to the local sheriff court for other companies.

In Northern Ireland

Apply by serving an ‘originating summons’ on the Royal Courts of Justice:

What happens next

You’ll then need to take further action to try and get your money:

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

you’re the leaseholder of a property where the company owned the freehold

you want to buy or are affected by land owned by the company

you’re a shareholder trying to get cash held by the company

How to refer an asset

Find out how to refer an asset to the Treasury Solicitor.

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

in Scotland - The Queen’s and Lord Treasurer’s Remembrancer

Apply for a discretionary grant

How to apply

How you apply depends on whether the company can be restored or not.

The Treasury Solicitor has guidance on what you should do if:

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

in Northern Ireland - the Crown Solicitor’s Office for Northern Ireland


My friend Annita has a wedding Anniversary next month and lives  abroad in South Africa. I would like to send her a gift percel from UK. Will i need to pay custom duty for the gift ?

Anything posted or couriered to you from another country goes through customs to check it is not banned or restricted and you pay the right tax and ‘duty’ on it.

Tax and customs for goods sent from abroad

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

You’ll be contacted by Royal Mail, Parcelforce or the courier company if you need to pay any VAT, duty or delivery charges (‘handling fees’) to receive your goods.

They’ll send you a bill stating exactly which fees you need to pay.

They’ll normally hold your parcel for about 3 weeks. If you have not paid the bill by then, your parcel will be returned to the sender.

You will not have to pay anything to the delivery company to receive goods worth less than £135 unless they’re gifts over £39 or excise goods (for example, alcohol and tobacco).

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

You pay VAT when you buy the goods or to the delivery company before you receive them. If you have to pay VAT to the delivery company, it’s charged on the total package value, including:

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

You’ll be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you’re in Northern Ireland) if they’re either:

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

If the goods are sent from the EU to Northern Ireland, check that the Excise Duty was included in the price. If it’s not, your goods may be seized.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

Check that goods sent to you from outside the UK (or outside the UK and the EU for goods in Northern Ireland) are declared to customs correctly.

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually