Repayment claims for Limited Company subcontractors

Helpcard updated to show correct address

HMRC has updated its helpcard for Limited Company subcontractors making repayment claims.

The address to which such claims should be sent is now:

National Insurance Contributions and Employer Office

HM Revenue and Customs


HMRC advises that the PAYE reference and the word “CIS” should be included in such claims to ensure that the central scanning system directs the post to the correct section.