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HMRC internal manual

Corporate Intangibles Research and Development Manual

R&D tax relief: introduction: R&D Specialist Unit postcodes

From 1 July 2014, claims to R&D relief, R&D expenditure credit or Patent Box relief, made by companies who do not have a Customer Relationship Manager, will be dealt with by one of the offices listed below, according to the claimant company’s Registered Office

Postcode claim allocation by I&R Unit from 1 July 2014

AB Cardiff DG Cardiff IP Leicester OL Manchester SY Cardiff
AL Cardiff DH Manchester IV Cardiff OX Portsmouth TA Cardiff
B Cardiff DL Manchester KA Cardiff PA Cardiff TD Cardiff
BA Cardiff DN Leicester KT Croydon PE Leicester TF Cardiff
BB Manchester DT Portsmouth KW Cardiff PH Cardiff TN Portsmouth
BD Manchester DY Cardiff KY Cardiff PL Portsmouth TQ Portsmouth
BH Portsmouth E Croydon L Manchester PO Portsmouth TR Portsmouth
BL Manchester EC Croydon LA Manchester PR Manchester TS Manchester
BN Portsmouth EH Cardiff LD Cardiff RG Portsmouth TW Croydon
BR Croydon EN Cardiff LE Leicester RH Portsmouth UB Croydon
BS Cardiff EX Portsmouth LL Cardiff RM Leicester W Croydon
BT Manchester FK Cardiff LN Leicester S Leicester WA Manchester
CA Manchester FY Manchester LS Manchester SA Cardiff WC Croydon
CB Leicester G Cardiff LU Leicester SE Croydon WD Cardiff
CF Cardiff GL Cardiff M Manchester SG Leicester WF Manchester
CH Manchester GU Portsmouth ME Croydon SK Manchester WN Manchester
CM Leicester HA Cardiff MK Leicester SL Portsmouth WR Cardiff
CO Leicester HD Manchester ML Cardiff SM Croydon WS Leicester
CR Croydon HG Manchester N Croydon SN Portsmouth WV Cardiff
CT Croydon HP Portsmouth NE Manchester SO Portsmouth YO Manchester
CV Leicester HR Cardiff NG Leicester SP Portsmouth ZE Cardiff
CW Manchester HS Cardiff NN Leicester SR Manchester  
DA Croydon HU Manchester NP Cardiff SS Leicester  
DD Cardiff HX Manchester NR Leicester ST Manchester  
DE Leicester IG Cardiff NW Croydon SW Croydon