You may also pay by CHAPS but please note that this may be the most expensive payment method for you.

You can find guidance and details of paying the fee by BACS, CHAPS or cheque on the application form.

Citi for payments made by Bacs Direct Credit, internet/telephone banking and CHAPS - see paragraph 5.5 for the correct bank account details.

When paying by CHAPS, HMRC recommends that you make separate payment for each Corporation Tax reference number.

If you pay by CHAPS or BACS, you should allow three weeks for your application to be processed.

If you would like to pay by either BACS or CHAPS, you can get further information by contacting the accounting team on 01236 785226.

If you wish to pay by Bacs or CHAPS, you should contact the Central Collection Unit (see paragraph 7.4 for address).

If you pay by BACS or CHAPS, you should give the dissolved company's name as a reference.

If the total amount of the refunds you are applying for is £150,000 or more you can ask for payment by CHAPS electronic transfer.

When paying by Bacs Direct Credit, internet or telephone banking, Faster Payments, or CHAPS you should only use the bank account details shown below.