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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.