Making the payment
HMRC publishes account details for payments from a non-UK bank account, including a specific IBAN and BIC for overseas transfers, separate from the standard UK sort code and account number. You will need the company's 17-character payment reference, which combines the UTR with the accounting period.
International transfers can take several working days to clear and count as paid only when HMRC's account is credited, so overseas owners should send funds well before the deadline rather than on the day.






