Making sure you pay the right amount of tax to the right place with the right reference is crucial for keeping your tax affairs in order. Using the wrong reference can lead to payments being misallocated and causing unnecessary stress.
This guide provides a quick reference to HMRC’s bank details for the main business taxes.
Self-Assessment
•To: HMRC Cumbernauld
•Sort Code: 08-32-10
•Account Number: 1200 1039
•Reference: Your 10-digit UTR (Unique Taxpayer Reference) followed by the letter ‘K’. (e.g., 1234567890K)
•Due Date: 31st January for your main tax bill, and 31st July for your second Payment on Account.
PAYE (Pay As You Earn)
•To: HMRC Cumbernauld
•Sort Code: 08-32-10
•Account Number: 1200 1039
•Reference: Your 13-character Accounts Office reference number.
•For specific periods (if paying early or late), you must add four digits to the end: the two-digit tax year (e.g., 25 for 2024-25) and the two-digit tax month (e.g., 03 for month 3, which is June).
•Example: 123PA000123452503
•Due Date: 22nd of the month following the end of the tax month or quarter.
Corporation Tax
•To: HMRC Shipley
•Sort Code: 08-32-10
•Account Number: 1200 1020
•Reference: Your 17-character Corporation Tax payment reference number, which is specific to the accounting period you are paying for. It is made up of your 10-digit UTR, followed by ‘A001′, followed by a 2-digit code for the accounting period (e.g., ’01’ for the first year, ’02’ for the second), and ending with ‘A’.
•Example for a second accounting period: 1234567890A00102A
•Due Date: 9 months and 1 day after your company’s year-end.
VAT
•To: HMRC VAT
•Sort Code: 08-32-00
•Account Number: 1196 3155
•Reference: Your 9-digit VAT registration number.
This guide is for information purposes only and was last updated in February 2026. Bank details and reference requirements can change, so we always recommend checking your latest HMRC payment request or the official GOV.UK website for the most current details before making a payment.