This Content Was Last Updated on February 9, 2017 by


Please note that corporation tax payments made after 1 April 2011 must be made electronically. If you need HMRC’s payment details and information about the change they can be found at In order to make a corporation tax payment you ned the full reference on the payslip for the relevant period you are paying for. You can no longer just use the 10 figure UTR reference, so please ensure you make a note of the reference on your payslip for the correct period.