Pay overclaimed Research and Development (R&D) tax relief

We will send you a payment reference number that you can use to make a payment.

We suggest you make a payment on account for the amount in your offer within 30 calendar days of submitting your disclosure. Doing so will prevent any further interest accruing.

If day 30 is on a weekend or bank holiday, make sure your payment reaches HMRC by the end of the previous working day.

You need your 15-character payment reference number, starting with X, when you pay.

You can find this on the letter HMRC sent you after you submitted the disclosure.

If your payment has paid the wrong tax bill, you can contact Corporation Tax general enquiries to ask for your payment to be moved.

Pay online using one of the following methods:

You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option.

You will be directed to sign in to your online or mobile banking account to approve your payment.

You will need to have your online banking details to hand to pay this way.

The payment is usually instant but can sometimes take up to 2 hours to show in your account.

Set up a Direct Debit through your HMRC online account.

You’ll need the sign in details you used when you registered for the account. If you do not already have sign in details, you’ll be able to create them.

You must pay in a different way if you are making a payment of more than £20 million.

You should set up the Direct Debit at least 5 working days before the date you want your payment to be collected.

You can only use this service if you have registered for one or more of the following services:

Paying by debit or corporate credit card

You can make a full payment online using a debit or corporate credit card. There is a non-refundable fee if you pay using either of these methods. You cannot pay by personal credit card.