Online Corporation Tax filing not enabled my HMRC account

Yes, you can pay Corporation Tax by bank transfer even before online filing is set up — payment and electronic filing are two separate steps.

**Two payments — one for each CT600 period**

Because HMRC requires two separate CT600 returns for your 387-day accounting period, there are two separate tax liabilities, each with its own payment reference and due date. The payment reference is a 17-character code (not just your 10-digit UTR) — find it on:

- Your HMRC Notice to File (CT603) letter posted to your registered office
- Your HMRC Business Tax Account at tax.service.gov.uk/business-account (once Corporation Tax is enrolled — see below)

**Period 1 ends 9 October 2025 — payment due 10 July 2026 (tomorrow)**

This is urgent. Pay as soon as you have the reference from your HMRC letter.

**Period 2 ends 31 October 2025 — payment due 1 August 2026**

You can pay this once HMRC issues the reference, or look it up via your Business Tax Account.

**HMRC bank details for CT payment by bank transfer:**

- Sort code: 08-32-10
- Account number: 12001020
- Account name: HMRC Cumbernauld

Put your 17-character payment reference in the payment reference field. Use separate transfers for each period.

**You also need to file both CT600 returns electronically**

Paying HMRC is separate from filing. HMRC's own CT filing website closed on 31 March 2026, so both returns must now go through commercial software. With your 10-digit UTR, the steps to enrol Corporation Tax on your Government Gateway:

1. Sign in to your Government Gateway Organisation account at gov.uk/log-in-register-hmrc-online-services
2. Click "Add a tax, duty or scheme" and select Corporation Tax
3. Enter your 10-digit UTR
4. HMRC posts an activation code to your registered office — allow 7 to 10 working days
5. Once you activate CT, come back to TinyTax and submit — both CT600 periods will be filed in one session automatically

Full step-by-step guide: tinytax.co.uk/support/enrol-hmrc-corporation-tax

Start the enrolment today so the activation code arrives in time. Period 2 filing deadline is 31 October 2026.