Since 9 August 2011, taxpayers will no longer be able to use the Bank of England accounts. Any payments directed to the Bank of England accounts after this date will be rejected automatically by the banking system and returned to the payer's bank.

This could result in a delay in getting payment to the correct account and carries with it the risk of incurring late payment penalties and interest if the payment does not reach the correct account by the payment due date.

More information is available at http://www.hmrc.gov.uk/news/bankaccounts-close.htm