PAYE penalties: change of address to send appeals
27 April 2015
If you are late reporting payroll information to HMRC and receive a penalty, from 27 April 2015 the address to send written appeals to has changed.
Appeals in writing should now be sent to:
National Insurance Contributions and Employers Office
HM Revenue and Customs
BX9 1BX
What happens if you don't report payroll information on time