HMRC have recently written to employers about the payment of PAYE/NIC liabilities from 6 April 2013. The letter notifies the employer about a change in the payment details, which means that all employers (with effect from the month 1 2013/14 payment) will now make payment to the Accounts Office Cumbernauld account.

Employers should not change the account office details until they make the month 1 tax payment for 2013/14 but should make sure that any memorised transactions within their banking arrangements are amended accordingly from this payment.

The specific account details are included on the letter sent to employers or can be found on the HMRC website.