Finance (No.2) Bill 2016 Clause 62 Schedule 10: Hybrid and other mismatches - CIOT comments
From February 2016, HMRC moved its bank accounts to Barclays. Agent Update 52 explained that customers who pay bills electronically need do nothing, as their payments will automatically switch over, but from February 2016 customers making payments from overseas would need to use a new International Bank Account Number (IBAN) when making payments through their bank. The new IBAN is published on GOV.UK, but not all businesses affected appear to have been aware of the change. You may wish to check that your clients are aware of the changes to avoid any difficulties in making payments to HMRC.