Appealing to HMRC if you don't pay PAYE and NICs on time
18 December 2017
HMRC has updated the postal address for where to send grounds for appeal if you haven’t paid your PAYE and National Insurance contributions on time.
The address that should now be used is:
DM PAYE Late Payment Penalties
HM Revenue and Customs
Follow this link for further details on 'What happens if you don't pay PAYE and National Insurance on time'