HMRC have updated their guidance to employers on paying PAYE liabilities. From April 2013 employers who make a payment to HMRC by:
should make payments to a single bank account. From month 1 of 2013/14 payments should be made to the Accounts Office Cumbernauld account using sort code 08 32 10 and account number 12001039.
HMRC has started to send employers information about this change ready for 2013/14.
Internet link: HMRC payments
Posted – 01/02/2013