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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer returns: regulation 80 determinations: liquidation cases - address

In liquidation cases, address determinations to the liquidator, for example:

Mr A.B.C as Liquidator for Limited company A.

  • Send the notice to the

    • Registered Office
    • Business address or
    • Liquidator’s own address

Whilst all are valid, the last is recommended as being most likely to reach the liquidator and with the least delay.