Corporation tax is paid to HMRC by bank transfer, 9 months after the accounting year-end date.
HMRC bank details:
Account name HMRC Cumbernauld
Sort code 083210
Account number 12001039
Use your 17-character Corporation Tax payslip reference for the accounting period you’re paying.
You’ll find the payslip reference:
on any payslip that HMRC sent you or through your company’s HMRC online account - choose ‘View account’ then ‘Accounting period'