HMRC has changed its bank accounts and has requested that taxpayers and practitioners take note of the new bank sort codes and new account numbers as payments to the old accounts will not be accepted in 2010. In addition, payments by Bank Giro will need to be made using the newly issued payslips.
During 2009 HMRC moved its banking services from the Bank of England to Citi and Royal Bank of Scotland Group. This meant that all HMRC bank sort codes and account numbers changed during 2009. HMRC did continue to accept payments made using the old Bank of England account details during 2009, however this will change during 2010 when the old accounts will be closed.
From 2010, payments made using the old bank accounts may be returned which could result in payment reaching HMRC late, and according to HMRC this could lead the imposition of late payment penalties, interest or surcharges.
Further details are available here.