17 digit corporation tax reference number - Query

[josephbloggs]

does the 17 digit payment reference for a ltd companies corporation tax change year on year?

got last years payment reference but not current year, wondering if anyone knows if it alters or not

[ericsbrother]

payment reference is just that so it will have a unique number.

[topcat1802]

Nope. It stays the same every year.

[josephbloggs]

my accountant has come back to me and said it changes slightly every year, i was hoping to pay early as i heard you can get a slight discount for doing so.

I will just wait for the acknowledgement of tax return and do it then

[topcat1802]

From the HMRC Website.

 

 

This can also be called the Company Unique Taxpayer Reference (UTR) and will have been issued by HM Revenue & Customs. It is made up of 10 numbers, for example 1234567890, and can be found on the 'Notice to deliver a company Tax Return' (form CT603). It may also be found on other documents we have issued.

Depending on the type of document issued the reference may be printed next to the headings 'Tax Reference', 'UTR' or 'Official Use'.

 

 

So actually as you can see its only the first 10 digits that are required - incidentally the 11 is a check digit so probably needs to be included as well. The remaining 6 digits (only 5 are relevant since 6 is a check digit) are used to indicate the tax year.

 

 

I pay online using the Santander Billpayment, which records the first 11 characters for me and only prompts me for the last 6, I always use '00123A' on the end (because I can never find a payslip) and my corporation tax is always accepted.