.png)
.png)
The address for submitting paper forms P11D, P11D(b) and s 336 claims have changed. HMRC’s processing system has been centralised and will run throughout the year at the National Insurance Contributions and Employer Office (NIC&EO) in Tyne and Wear.
It will process the paper forms for 2012/13 and earlier tax years, as well as amendments for all tax years. Employers and agents should send them to HMRC (NIC&EO), Room BP2101, Lindisfarne House, Benton Park View, Longbenton, Newcastle upon Tyne NE98 1ZZ.
The address for submitting paper forms P11D, P11D(b) and s 336 claims have changed. HMRC’s processing system has been centralised and will run throughout the year at the National Insurance Contributions and Employer Office (NIC&EO) in Tyne and Wear.
It will process the paper forms for 2012/13 and earlier tax years, as well as amendments for all tax years. Employers and agents should send them to HMRC (NIC&EO), Room BP2101, Lindisfarne House, Benton Park View, Longbenton, Newcastle upon Tyne NE98 1ZZ.
The submission of a section 336 claim is normally the responsibility of the individual. When it is submitted by an employer on behalf of an employee and attached to an original paper P11D, the documentation should be submitted to the NIC&EO.
The Revenue will keep the s 336 claim attached to the P11D to make sure the two are processed at the same time.
When an s 336 claim is submitted separately on a form P87, form P810 or in letter format, it should be sent to HMRC, Pay As You Earn, PO Box 1970, Liverpool L75 1WX, irrespective of when the claim is submitted.
It should be clearly headed “section 336 claim” to be easily identified by tax officials, who forward it to the relevant processers.
