Anyone with an online Yorkshire Building Society account able to explain this:

eskbanker

CFELH said:

I opened an ‘Internet Saver Plus Issue 10’, instead, what was opened is an ‘Internet Saver ISA Plus Issue 10’. That issue has now been resolved.

However, I already have an ISA which was paid into during the 2021/22 tax year, so now I have a second ISA which received £10 in the same tax year.

I’ve requested the YBS account to be closed, but unsure what to do regarding two ISA’s both receiving funds in the same tax year.

You should make it clear to them that you're exercising your right to cancel within the initial 14 day cooling-off period, rather than simply closing it - the former route basically reverses the whole thing as if it never happened, thereby tidying everything up without breaching any rules, so nothing to interest HMRC at all:

Right to cancel ISA accounts

If you open a Cash ISA and then change your mind within 14 days, you may cancel your subscription and we will give you your money back with any interest it has earned. We will not apply any notice period or charge. You can then open another ISA in the same tax year if you wish. If you wish to cancel your Cash ISA subscription within the 14 day time period, please call into your nearest branch or write to Yorkshire Building Society, Yorkshire House, Yorkshire Drive, Bradford, BD5 8LJ.