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When submitting paper forms P11D, P11D(b) or S336 claims, HMRC is advising taxpayers to check the address these claims are sent to according to Harris & Co chartered accountants who provide specialist accountancy services to small and medium sized businesses.

The processing of paper forms P11D and P11D(b) has now been centralised and will be dealt with throughout the year by the National Insurance Contributions and Employer Office (NIC&EO) in Longbenton, Newcastle, while S336 claims submitted separately on a form P87, form P810 or in letter format (ie not attached to an original P11D), irrespective of when the claim is submitted, should be sent to Liverpool.

The addresses are available from HMRC.

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