Then you should know that from 1 April 2016, HMRC have changed the bank details that must be used to pay tax from overseas bank accounts. Note that the updated details are only for use when making payments from overseas bank accounts – the bank details for payments made from UK bank accounts are unchanged.

This change was not widely publicised by HMRC and many taxpayers are likely to be unaware of the change. The old bank account was made inactive and incapable of accepting payments. If a taxpayer has already made a payment to the old account, or if a payment has been rejected, use the new IBAN numbers as set out on the Paying HMRC pages on GOV.UK.