Guidance

Insolvency practitioner bulletin 2 (2021): using the correct payment reference number when making dividend payments

This bulletin clarifies how to find and which payment reference numbers to use when making dividend payments to HMRC.

From:
HM Revenue & Customs
Published
31 January 2025

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Using the correct payment reference number when making dividend payments — insolvency practitioner bulletin 2 (2021)

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This bulletin explains:

  • how to find the unique payment reference number
  • how to use the 13-character payment reference number when you make a payment
  • how to work out which payment reference number to use
  • what you need to do when making payments of tax and National Insurance contributions on a preferential dividend

Updates to this page

Published 31 January 2025

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