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Addresses for submitting paper forms P11D, P11D(b) and S336 claims

by Tax Faculty Team on 18.06.2013 14:10

New address to use as P11D processing is centralised. Good news for simultaneous processing of claims to reduce benefit where expenses are reimbursed

Forms P11D and P11D(b)

HMRC has announced that following the decision to centralise processing, National Insurance Contributions and Employer Office (NIC&EO) in Longbenton will process paper forms P11D and P11D(b) for the 2012/13 and earlier tax years, as well as amendments to forms P11D and P11D(b) for all tax years. Employers and agents should now send them to the following address:

HM Revenue & Customs (NIC&EO)

Room BP2101

Lindisfarne House

Benton Park View

Longbenton

Newcastle upon Tyne

NE98 1ZZ

S336 claims

The submission of a s336, ITEPA 2003 claim is normally the responsibility of the individual taxpayer, but where a s336 claim is submitted by an employer (on behalf of an employee) and attached to an original paper P11D, the s336 claim and the P11D form should be submitted to the NIC&EO office (as detailed above). On receipt, HMRC will keep the s336 claim attached to the P11D to make sure the two are processed at the same time.

However, where a s336 claim is 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 it should be sent to the following address:

HM Revenue & Customs

Pay As You Earn

PO Box 1970

Liverpool

L75 1WX

Please note: s336 claims sent separately should be clearly headed ‘s336 claim’ so they can be easily identified when received by HMRC to make sure that they're forwarded as quickly as possible to the correct processing section.

We have also had encouraging reports about the speed of P11D processing, where submission of online forms has resulted in new PAYE codes being issued within a couple of days. If you have experiences of this, good or bad, please post your comment below.