From 20 April 2009 HMRC's bank account details for paying self-employed Class 2 and voluntary Class 3 National Insurance contributions have changed.

Payments by Internet, telephone banking or CHAPS

HMRC is now using the bank Citi for these types of electronic payments. The new bank account numbers and sort codes can be found by referring to the papers sent to by HMRC or in the relevant ‘How to pay self-employed Class 2 and voluntary Class 3 National Insurance’ guides.

Individual banks and building societies will start accepting the new account details on or shortly after the 20 April 2009. You can continue to make payments using the old details until your bank is ready to accept the new ones.

Payments using a payslip by Bank Giro

HMRC will be using NatWest and Alliance & Leicester to process payments made by Bank Giro but these changes will take place later in the year.

More information will be provided in due course as the new bank account changes take place in HMRC for other types of payment such as VAT, Inheritance Tax and other Excise Duties etc.

Full details are available at http://www.hmrc.gov.uk/news/bank_changes0409.htm