Guidance

Using the correct address when sending correspondence — insolvency practitioner bulletin 7 (2024)

Published 31 January 2025

Incorrect postal addresses

We are receiving forms and letters from insolvency practitioners sent to incorrect addresses with postcodes:

  • BX5 5AB
  • BX5 5AT
  • BX5 5BD

What do you need to do

Sending correspondence to incorrect addresses results in delays in paperwork reaching the relevant department within HMRC, due to necessary redirection of post.

Insolvency-related correspondence must be sent to the Enforcement and Insolvency Service addresses shown in Insolvency (VAT Notice 700/56).

Print and post forms, such as VAT426 and VAT427, must be sent to the address detailed on the last page of the relevant form.

VAT100 forms must be returned to the address printed in the text shown before boxes 1 to 9.

The addresses can also be found in Insolvency (VAT Notice 700/56).

Further questions

If you have any questions about this insolvency bulletin, please direct them to R3 or your representative group who will take them forward with HMRC.