The following account details should be used from 6th April 2009 onwards:
VAT
Account Number 11963155
Sort Code 08-32-00
Account Name HMCE VAT
Cumbernauld - Self Assessment / Employers PAYE&NIC / Class 1A NIC
Account Number 12001039
Sort Code 08-32-10
Account Name HMRC Cumbernauld
Shipley - Self Assessment / Employers PAYE&NIC / Class 1A NIC
Account Number 12001020
Sort Code 08-32-10
Account Name HMRC Shipley
You should always use the appropriate payment reference when making a BACS payment to HMRC. These details can be found on the relevant payment slip you will receive from HMRC.
For further information please visit http://www.hmrc.gov.uk/payinghmrc/bank-account-checker.htm