PAYE54105 | Employer returns: regulation 80 determinations: liquidation cases - address
From HM Revenue & Customs · PAYE Manual
In liquidation cases, address determinations to the liquidator, for example:
Mr A.B.C as Liquidator for Limited company A.
Send the notice to the
Registered Office
Business address or
Liquidator's own address
Whilst all are valid, the last is recommended as being most likely to reach the liquidator and with the least delay.