Payments to HM Revenue & Customs
During 2009, HMRC is changing the bank accounts into which businesses and individuals make payments. These changes will be phased in throughout the year but HMRC will keep businesses and taxpayers informed of any changes.
The first account change related to Pay As You Earn (PAYE) payment booklets issued in February 2009, which are to be used from April payments onwards for the 2009/10 tax year.
The second account change relates to those paying self-employed Class 2 and voluntary Class 3 National Insurance contributions other than by direct debit.
Other changes will appear within HMRC's 'How to Pay' instructions. An updated version of these instructions, including the revised bank account and sort code details, will be published on HMRC's website as changes are made.
If you make payments to HMRC via BACS and banks online systems, the new details will be provided in the 'How to Pay' instructions when the changes are made.
