Paying Tax Electronically
HMRC has confirmed that payment by internet or telephone banking can be sent to either the Shipley or Cumbernauld bank account. HMRC's website is confusing in that it provides bank account details for both Shipley and Cumbernauld and the misconception is that you need to know to which office you are allocated. The answer is you can use either. HMRC is in the process of changing banking arrangements and the website will be updated in due course.
Paying by Cheque
Payment can be sent to either office.
The important point for both methods of payment is that you quote you reference with every payment you make.