How to Find Your Corporation Tax Payment Reference (CT Payment Reference) UK 2026

How to Find Your Corporation Tax Payment Reference (CT Payment Reference) UK 2026

If you need to pay Corporation Tax for your UK limited company, you must use the correct 17-character Corporation Tax payment reference (often called the CT payment reference). Using the wrong reference can delay your payment being allocated correctly, leading to unnecessary interest charges or reminders from HMRC.

Updated March 2026: Your CT payment reference is unique to each accounting period. It is usually a 17-character code starting with your 10-digit Corporation Tax UTR (Unique Taxpayer Reference), followed by specific codes for the period. The easiest ways to find it are through your HMRC online account or official HMRC letters.

At Filing Accounts, we help directors locate their CT payment references quickly and ensure payments are made correctly to avoid penalties. Contact us today for help with your Corporation Tax payment or full CT600 filing.

What Is a Corporation Tax Payment Reference?

The Corporation Tax payment reference (also called CT payment reference) is a 17-character code that HMRC uses to match your payment to the right company and the correct accounting period.

It is different from your 10-digit Corporation Tax UTR (which identifies the company overall).
The reference changes for every accounting period, so you must use the exact one for the year you are paying.

Example format: 1234567890A00101A

First 10 digits = Your Company’s Corporation Tax UTR
Next characters = Accounting period identifiers and check digits

Using the correct reference ensures your payment is credited on time and avoids confusion.

Official GOV.UK guidance: Pay your Corporation Tax bill

Why the Correct CT Payment Reference Matters

Wrong reference → Payment may be allocated to the wrong period or company.
This can trigger late payment interest (currently around 7.75%) even if you paid on time.
HMRC may still send reminders or penalties.

Many directors make this mistake when paying by bank transfer or Bacs, especially for the first time.

How to Find Your Corporation Tax Payment Reference – Step by Step (2026)

Here are the most reliable methods, ranked from easiest to most time-consuming:

1. Through Your HMRC Online Account (Fastest & Recommended)

Log in to your Government Gateway / HMRC online account.
Select Corporation Tax.
Choose View account or View Corporation Tax statement.
Select the relevant accounting period.
Your 17-character payment reference will be displayed clearly.

This is the quickest method and works even if you haven’t received any letters yet.

2. On Official HMRC Letters

Look for these documents (sent to your company’s registered address):

Notice to deliver your Company Tax Return (CT603 or similar)
Any payment reminder or payslip from HMRC
Previous CT600 filing acknowledgements

The 17-character reference is usually printed prominently on the payslip section.

3. Ask Your Accountant or Agent

If you use an accountant or agent with authorisation on your HMRC account, they can view and provide the exact reference instantly.

4. Contact HMRC Directly

Call the Corporation Tax helpline: 0300 200 3410 Have your:

Company name
Company registration number
10-digit Corporation Tax UTR ready

HMRC can confirm the reference over the phone, but expect wait times.

How the Corporation Tax Payment Reference Works

It is accounting period specific — you need a new one for each year-end.
When paying online (Faster Payments, CHAPS, Bacs) or by bank transfer, enter the full 17-character code exactly in the reference field.
For cheque payments: Write the reference on the back of the cheque.
HMRC accepts the payment based on the date it leaves your bank account (as long as it’s a weekday).

Important 2026 note: Always double-check the reference matches the exact accounting period you are paying for. Payments made with the wrong reference can take weeks to reallocate.

Common Mistakes When Using the CT Payment Reference

Using only the 10-digit UTR instead of the full 17-character code.
Copying an old reference from a previous year.
Paying without confirming the reference in the HMRC online account.
Assuming the reference stays the same forever.

These errors are among the top reasons directors receive unexpected late payment reminders.

What Our Clients Say on Trustpilot

“Filing Accounts quickly found my CT payment reference and helped me pay on time. Saved me from interest charges!” – Anonymous, February 2026 (5 stars)
“Clear guidance on the 17-digit reference. Professional and fast service.” – Mark T., March 2026 (5 stars)
“They sorted my Corporation Tax payment reference and filing in one go. Highly recommend.” – Sarah L., January 2026 (5 stars)

With our consistent 4.2/5 Trustpilot rating, directors trust us to handle these details correctly.

Frequently Asked Questions

What is the difference between Corporation Tax UTR and payment reference? The UTR is a 10-digit code that identifies your company. The payment reference is a 17-character code used specifically when making a payment for a particular accounting period.

Do I need a different reference for each year? Yes — the reference changes with each accounting period.

What if I can’t find my CT payment reference? Log into your HMRC online account first. If still stuck, call HMRC on 0300 200 3410 with your company details.

Can I pay Corporation Tax without the reference? Technically possible via some methods, but it risks the payment not being allocated correctly. Always use the full 17-character reference.

Official GOV.UK resources:

Need Help Finding Your CT Payment Reference or Paying Corporation Tax?

Don’t risk delays or extra interest. Filing Accounts can locate your exact Corporation Tax payment reference, prepare your CT600, and ensure your payment is made correctly and on time.