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Thank you for your response and the information therein. Appreciated.
I've completed my SA return and I have an underpayment of tax owing. My SA account now states "You have a total of £xxxx becoming due for payment. Your next payment is due on 31 Jan 2023"
Can I pay this "becoming due" sum straight away - if I wish - or do I need to wait for the official statement? I believe I read somewhere on the HMRC site that the statement should be issued within 45 days?
Finally - If I wish to pay by bank transfer - Should I use HMRC Cumbernauld as the payee account given I do not (yet) have access to the statement/bill?