Corporation tax payment reference format

[Clare@InTouch]

No, it was incorporated 7th April 2009, period not extended or shortened. Will check in the reference checker. Thanks Clare

No worries - that does make sense though:

Period 1 - 07 April 2009 to 06 April 2010
Period 2 - 07 April 2010 to 30 April 2010

Both covered by the accounts for the entire period 07 April 2009 to 30 April 2010.

HMRC define an accounting period as:

Your company or organisation's Corporation Tax accounting period is normally 12 months long. This accounting period normally matches your company's 12 month financial year. But in some instances your Corporation Tax accounting period won't be the same as your company's financial year if for example:

•your accounts cover a period of more than 12 months - such as if your newly-formed company is preparing its first accounts to cover a period of more than 12 months, or your existing company changes its financial year end
•your company has been dormant and once again starts to carry on business activity, your Corporation Tax accounting period may start on a different day from the start of your financial year

And then the online payment detail state that the two numbers relate to your "company accounting period"

[Lumiere]

No, it was incorporated 7th April 2009, period not extended or shortened. Will check in the reference checker. Thanks Clare

Don't think the checker checks period codes, would accept any in my case

[SallyPlanIT]

Is it 02 because their first year is a long period? Unless the company was incorporated on the 1st of the month then they would need 2 CT returns to cover that first 'year'.

For example a company set up on 29 July 2010 would have:

29 July 2010 - 28 July 2011 - period 01
29 July 2011 - 31 July 2011 - period 02

Or perhaps a dormant period for those first days if it didn't start to trade until 01 August.

No, it was incorporated 7th April 2009, period not extended or shortened. Will check in the reference checker. Thanks Clare

[Scrag Meister]

Cheers, another confirmation of the above format.

Still wonder why different advisers give different period codes (09) and (05), is your year end 31 Dec by any chance? I assume they just increment it for every month ..

No, End of May

It's incremented for each accounting period - so in theory, as long your first trading period was a year or less and you've not extended your year end at any point, the 05 should relate to the fact that you're in your 5th trading year.

No, mine was incorporated in 2007 and this is my 3rd year end.

[Lumiere]

I have a client with a reference 02 and it is their first year of trading

mine does not match either, I guess it may relate to calendar months rather than years

[Clare@InTouch]

hmmm

I have a client with a reference 02 and it is their first year of trading

Maybe HMRC just put what they fancy when it suits

Is it 02 because their first year is a long period? Unless the company was incorporated on the 1st of the month then they would need 2 CT returns to cover that first 'year'.

For example a company set up on 29 July 2010 would have:

29 July 2010 - 28 July 2011 - period 01
29 July 2011 - 31 July 2011 - period 02

Or perhaps a dormant period for those first days if it didn't start to trade until 01 August.

[SallyPlanIT]

It's incremented for each accounting period - so in theory, as long your first trading period was a year or less and you've not extended your year end at any point, the 05 should relate to the fact that you're in your 5th trading year.

hmmm

I have a client with a reference 02 and it is their first year of trading

Maybe HMRC just put what they fancy when it suits

[Clare@InTouch]

Cheers, another confirmation of the above format.

Still wonder why different advisers give different period codes (09) and (05), is your year end 31 Dec by any chance? I assume they just increment it for every month ..

It's incremented for each accounting period - so in theory, as long your first trading period was a year or less and you've not extended your year end at any point, the 05 should relate to the fact that you're in your 5th trading year.

[Lumiere]

I paid mine a week or so ago and my reference was 17 chars

9999999999A00106A

The end bit denotes the period and type of tax, so changes each year, according to the lady on the hot line, who was very helpful.

The numeric bit at the left of the ref stays the same each year for your Ltd.

Try putting your code into the ref checker.

Cheers, another confirmation of the above format.

Still wonder why different advisers give different period codes (09) and (05), is your year end 31 Dec by any chance? I assume they just increment it for every month ..

[Lumiere]

Sorry, think I'd better buy some reading glasses.

On the payment slip, there are 3 characters in the first reference box followed by 17 in the next. So the 20 digit one they gave you is possibly correct.

Thanks Sally, the checker would not accept 20 digits

Just called the CT hotline again, and they finally confirmed what my accountant has said - UTR(10char)A00105A

[Scrag Meister]

Need to process my CT payment ASAP but haven't got the letter with the corresponding reference on it yet (accounts were filed a couple of weeks ago and the letter is probably being redirected from my virtual office address).

So called the CT people in HMRC and asked them to create this reference for me.

UUUTTTTTRRRRR = UTR number

1st attempt: 456UUUTTTTTRRRRRA00109A - 23 characters (must be 17 max according to CT reference checker)

Called my accountant, he told me to remove first 6 numbers: TTTTTRRRRRA00109A - accepted by the checker

2nd call to HMRC to comfirm, they gave me a new code instead: 456TTTTTRRRRRA00105A - 20 characters again, not valid and they changed the period code from 09 to 05.

How do I get it right now !?

I paid mine a week or so ago and my reference was 17 chars

9999999999A00106A

The end bit denotes the period and type of tax, so changes each year, according to the lady on the hot line, who was very helpful.

The numeric bit at the left of the ref stays the same each year for your Ltd.

Try putting your code into the ref checker.

[SallyPlanIT]

"3 numbers for tax office followed by 10 numbers" - I think you may confuse it with the regular CT reference (which is UTR in my example). I need CT payment reference which should follow a specific format ( see below)

It looks like "A001XX" should be there according to the HMRC website: HM Revenue & Customs: Corporation Tax reference checker ?

Also "reference number is specific to the accounting period for which you are paying" so it is unlikely to be a fixed one in the files ?

Sorry, think I'd better buy some reading glasses.

On the payment slip, there are 3 characters in the first reference box followed by 17 in the next. So the 20 digit one they gave you is possibly correct.

[Lumiere]

Surely your accountant should have your CT reference on their files. It's common practice.

Its usually 3 numbers for tax office followed by 10 numbers then 1 letter. Are you registered on the Government Gateway for CT? If so, your reference should be there. Also on the CT41G form when you incorporated your company if you kept a copy of it.

On your reference above, I think the A00105 bit is wrong, if you took them out that would leave you with 14 characters.

"3 numbers for tax office followed by 10 numbers" - I think you may confuse it with the regular CT reference (which is UTR in my example). I need CT payment reference which should follow a specific format ( see below)

It looks like "A001XX" should be there according to the HMRC website: HM Revenue & Customs: Corporation Tax reference checker ?

Also "reference number is specific to the accounting period for which you are paying" so it is unlikely to be a fixed one in the files ?

[SallyPlanIT]

Need to process my CT payment ASAP but haven't got the letter with the corresponding reference on it yet (accounts were filed a couple of weeks ago and the letter is probably being redirected from my virtual office address).

So called the CT people in HMRC and asked them to create this reference for me.

UUUTTTTTRRRRR = UTR number

1st attempt: 456UUUTTTTTRRRRRA00109A - 23 characters (must be 17 max according to CT reference checker)

Called my accountant, he told me to remove first 6 numbers: TTTTTRRRRRA00109A - accepted by the checker

2nd call to HMRC to comfirm, they gave me a new code instead: 456TTTTTRRRRRA00105A - 20 characters again, not valid and they changed the period code from 09 to 05.

How do I get it right now !?

Surely your accountant should have your CT reference on their files. It's common practice.

Its usually 3 numbers for tax office followed by 10 numbers then 1 letter. Are you registered on the Government Gateway for CT? If so, your reference should be there. Also on the CT41G form when you incorporated your company if you kept a copy of it.

On your reference above, I think the A00105 bit is wrong, if you took them out that would leave you with 14 characters.

[Lumiere]

Need to process my CT payment ASAP but haven't got the letter with the corresponding reference on it yet (accounts were filed a couple of weeks ago and the letter is probably being redirected from my virtual office address).

So called the CT people in HMRC and asked them to create this reference for me.

UUUTTTTTRRRRR = UTR number

1st attempt: 456UUUTTTTTRRRRRA00109A - 23 characters (must be 17 max according to CT reference checker)

Called my accountant, he told me to remove first 6 numbers: TTTTTRRRRRA00109A - accepted by the checker

2nd call to HMRC to comfirm, they gave me a new code instead: 456TTTTTRRRRRA00105A - 20 characters again, not valid and they changed the period code from 09 to 05.

How do I get it right now !?