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PAYE20010 | Employer records: set up employer record: addresses

From HM Revenue & Customs · PAYE Manual

This subject consists of the following

Types of address

There are a number of addresses that are connected to an employer or contractor. It is important you understand what addresses can be held on an employer record and which of these will have post sent to them.

Business address

This is the address where the premises of any business for which a trade has been set up. This address is held on the employer record.

This will also be the address to which all correspondence will be sent unless the employer elects for a different address (see Payroll / Correspondence Address below).

Payroll / Correspondence address

The address of a person or body who normally will have responsibility for operating PAYE on behalf of the employer. For example payroll agent or agent.

This address is held on the employer record unless the business address is this address ‘also’ in which case only one address is shown. All correspondence will be sent to this address.

Agent address

The address of the person acting in a representative role, for example an accountant. The agent’s details should be noted for information purposes in the Notes field. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Email address

This is a unique address consisting of a user and domain name that allows information to be directed to that address electronically. This address can be held on the employer record.

Registered Office address

This is an address at which a limited company or plc is registered.