All HM Revenue & Customs (HMRC) bank sort codes and account numbers changed during 2009 as HMRC moved its banking services to Citi and Royal Bank of Scotland Group from the Bank of England.

HMRC temporarily continued to accept payments made using the old Bank of England account details, however this will change during 2010 when the old accounts will be closed. If you’ve not yet set up your payments to go to the new accounts please do so now by reviewing the HMRC payment information.

If you pay by Bank Giro, please make sure you use one of the newly issued payslips including the new NatWest account details. If you only have payslips that contain HMRC's old Bank of England account details please contact the tax office that issued them to you and ask for replacements.

If you are paying HMRC by Direct Debit you don’t need to do anything. Your Direct Debit instruction remains active.

From 2010, if you make a payment using the old bank account numbers it may be returned. This could result in your payment reaching HMRC late, which in turn could lead to your being charged a late payment penalty, interest or surcharges.