We had three repayment cheques sent to a corporate tax client (the fact that there were three instead of one arose from HMRC misprocessing the claim but that is another story) within a week of each other but to two different registered office addresses.
The final two cheques went to the previous registered office address that had changed two years earlier. The first cheque was received with no problem.
HMRC does not know how the address change happened as their record shows the last address change was 2005.
They have previously advised us that the record gets updated automatically once Companies House is updated and that we do not need to separately update the local district.
Verily HMRC’s online corporation tax service seems to give an option to change the company address but the next screen then gives a message about informing Companies House...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.