Some reminders from HMRC
HMRC has published a reminder that taxpayers must use the correct UTR when making self assessment payments, and is contacting some taxpayers who have not used correct reference numbers to explain why it's important.
The reminder Self Assessment: make sure you use the right reference number says that when making SA payments using Faster Payments by online/telephone banking or CHAPS you need to give the right reference number ie the Unique Taxpayer Reference (UTR).
Taxpayers who have sent a payment without a reference number or with an incorrect one, by Bacs Direct Credit, Faster Payments by online or telephone banking, or CHAPS, could get a letter or telephone call from HMRC to explain why it’s important to give the correct reference next time they pay. See Using the right payment reference number.