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.