I live in Bristol. I recently bought a handmade rug online worth £300 from Turkey. It is being sent to me directly from Turkey. Do I need to pay Customs duty on both the price for the goods and the price of the postage and packaging?

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.

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

This includes anything new or used that you:

Overview

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

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.

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.

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

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.

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

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

buy online

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

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.

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.

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

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.

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

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

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

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

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

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.

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.

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

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.

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

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

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

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:

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

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.

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.

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.

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

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

postage, packaging and insurance

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

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.

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.

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.

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

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

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:

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

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.

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.

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.

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

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

worth more than £135

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

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.

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.

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.

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

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

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

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

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.

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.

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.

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

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

the price paid for the goods

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

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.

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.

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.

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

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


I own an IT consultancy business. We have expanded a lot recently and our annual taxable profits are now in the region of £1 million. I am responsible for sorting out the tax bill. How long do I have to pay corporation tax after the end of each accounting period?

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

Pay your Corporation Tax bill

Overview

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

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.

Taxable profits of up to £1.5 million

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

You’ll find the payslip reference:

on any payslip that HMRC sent you

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.

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.

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

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

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

You’ll find the payslip reference:

on any payslip that HMRC sent you

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.

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.

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

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 own a legal firm, specialising in conveyancing. We typically make a taxable profit of £500,000 each year. I have just realised that our corporation tax bill is due in the next 2 days. What are the possible ways to pay the corporation tax bill to catch up with the deadline?

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

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

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.

Same day or next day

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.

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

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.

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’.

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

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

online or telephone banking (Faster Payments)

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

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.

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

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.

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’.

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

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

CHAPS

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.

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

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.

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’.

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

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

through your online bank account

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.

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

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.

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’.

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

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

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.

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

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.

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’.

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

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

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

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.

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

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.

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’.

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

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

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

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.

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.

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’.

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

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