PAYE54105 - Employer returns: regulation 80 determinations: liquidation cases - address

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.