HMRC have different addresses for PAYE, SA and CGT customers to use.

Deciding which address to use is the fun part! Follow these rules:

  • If a tax office writes to you, reply to that tax office, wherever it is located.
  • The Newcastle office: only write here if it has written to you first - this also seems to be the office to write to as an employer (if you do not know your own tax office).
  • The Liverpool office: for individuals (employees/pensioners) to send in forms and returns such as SA forms, R40s, CG34s, but only if you don't know your tax office.
  • The Cardiff office: use this for letters and if you are self employed and don't know your tax office.

Helplines for HMRC: (have your NI number with you when you phone) and follow this link

P11Ds: use the special Longbenton address.

HMRC main addresses - follow the links to the relevant contacts page which gives phone numbers and instructions.

HM Revenue & Customs
Pay As You Earn
PO Box 1000
Newcastle Upon Tyne
NE98 1WY

Contacts page 

HM Revenue & Customs
Pay As You Earn
PO Box 1970
Liverpool
L75 1WX

Contacts page

HM Revenue & Customs
Self Assessment
PO Box 4000
Cardiff
CF14 8HR

Contacts page

HMRC NIC & EO
P11D Support Team
Tynemouth House
Room BP8019
Benton Park View
Longbenton
NE98 1ZZ