PAYE54105 - 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.