How to pay your Corporation Tax bill, and earn points on it
Corporation Tax is due 9 months and 1 day after the end of the accounting period for taxable profits up to £1.5 million, paid with the 17-character payment reference. HMRC takes corporate cards for a fee but not personal credit cards. Paid through RewardsPilot, the bill earns 4 points per £1.
When the Corporation Tax bill is due
- Taxable profits up to £1.5 million: 9 months and 1 day after the end of the accounting period.
- Taxable profits over £1.5 million: paid in instalments, under separate rules for profits between £1.5 million and £20 million and over £20 million.
- Late filing penalties apply if the Company Tax Return is late, even with no tax to pay.
The payment reference
Your 17-character Corporation Tax payment reference for the accounting period, shown on the notice to deliver your tax return. It changes with each accounting period.
Ways to pay HMRC
- Direct Debit through your company's HMRC online account.
- Approving a payment through your online bank account, to HMRC Shipley.
- Faster Payments, CHAPS or Bacs to the HMRC account on your notice or reminder.
- Debit or corporate credit card online.
Paying by credit card
HMRC accepts a corporate credit card or corporate debit card online, for a non-refundable fee, and a personal debit card free. It does not accept personal credit cards. A card payment counts on the day it is made, even at weekends and on bank holidays.
Source: GOV.UK, "Pay your Corporation Tax bill". Checked 29 September 2026.
Paying the Corporation Tax bill through RewardsPilot
- Submit the Corporation Tax bill in the member portal with its amount, reference and pay-by date.
- RewardsPilot invoices the business. The invoice is due one day before the bill's pay-by date, so HMRC is paid on time.
- RewardsPilot pays HMRC on the business's behalf, using the reference on the Corporation Tax bill.
- When RewardsPilot's invoice is paid and clears, 4 RewardsPilot points per £1 of the Corporation Tax bill are credited. They never expire, transfer to airline miles, or sell back for cash at 3%.
| Corporation Tax bill | RewardsPilot invoice (bill + 20% VAT on our service) | Points earned | Or sold back for cash |
|---|---|---|---|
| £60,000 | £72,000 | 240,000 | £1,800 |
What the points buy: how many Avios for a flight.
The VAT on RewardsPilot's invoice
RewardsPilot's invoice is for its own service, Corporate Membership and Business Services Ecosystem, and VAT is applied to the full taxable supply value.
Under the specialist tax advice and sign-off obtained for the approved structure, for VAT-registered businesses using the services for taxable business activities, the VAT is intended to be recoverable through the normal VAT return process, subject to the business's individual VAT position and the normal VAT recovery rules. In those circumstances it is principally a cash-flow timing consideration rather than a long-term additional cost.
This is not tax advice. Each business and its accountant should satisfy themselves that VAT recovery is appropriate to their circumstances, and RewardsPilot will speak directly with your accountant.
Questions
Can I pay my Corporation Tax bill by credit card?
HMRC accepts a corporate credit card or corporate debit card online, for a non-refundable fee, and a personal debit card free. It does not accept personal credit cards. A card payment counts on the day it is made, even at weekends and on bank holidays. Paying through RewardsPilot is different: the business pays RewardsPilot's invoice from its bank account and RewardsPilot pays HMRC.
When is my Corporation Tax bill due?
Taxable profits up to £1.5 million: 9 months and 1 day after the end of the accounting period.
How many points does a £60,000 Corporation Tax bill earn?
240,000 RewardsPilot points, at 4 per £1. RewardsPilot's invoice is £72,000: the £60,000 Corporation Tax bill plus £12,000 VAT on RewardsPilot's service. Sold back for cash, the points are worth £1,800.
Does HMRC still get paid on time?
Yes. RewardsPilot's invoice is due one day before the pay-by date, and RewardsPilot pays HMRC using the reference on the Corporation Tax bill.
Is the VAT on RewardsPilot's invoice recoverable?
Under the specialist tax advice and sign-off obtained for the approved structure, for VAT-registered businesses using the services for taxable business activities, the VAT is intended to be recoverable through the normal VAT return process, subject to the business's individual VAT position and the normal VAT recovery rules. In those circumstances it is principally a cash-flow timing consideration rather than a long-term additional cost.
Rules are quoted from GOV.UK and can change; check your own bill or account for your deadline. Programme facts come from the published RewardsPilot rate and the Rewards Programme Rules.