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HMRC internal manual

PAYE Manual

Employer returns: NICs employment allowance: customer communications

Where employers contact HMRC for current year changes in their NICs Employment Allowance, they need to self-serve as part of their normal RTI payroll process wherever possible using the EPS within their software package, Basic PAYE Tools or completing the form RT5 (paper EPS).

Forward any correspondence received concerning Employment Allowance to

HMRC NIC&EO NICs Employment Allowance Team
Benton Park View
Newcastle upon Tyne
NE98 1ZZ