For those that complete forms P11D in paper form, the processing of these has now been centralised and will be dealt with throughout the year by the National Insurance Contributions and Employer Office (NIC&EO) in Longbenton.
NIC&EO will process paper forms P11D and P11D(b) for the 2012-13 and earlier tax years, as well as amendments to forms P11D and P11D(b) for all tax years. Employers should send them to the following address:
HM Revenue & Customs (NIC&EO)
Benton Park View
Newcastle upon Tyne
The submission of a S.336 claim is normally the responsibility of the individual but where this is submitted by an employer (on behalf of an employee) and attached to an original paper P11D, the S.336 claim and the P11D form should be submitted to the NIC&EO office, as above. On receipt, HMRC will keep the S.336 claim attached to the P11D to make sure the two are processed at the same time.
However, where a S.336 claim is submitted separate to the original P11D, irrespective of when the claim is submitted, it should be sent to the following address:
HM Revenue & Customs
Pay As You Earn
PO Box 1970
S.336 claims sent separately should be clearly headed ‘S.336 claim’ to enable HMRC to identify them more easily and ensure that they're forwarded as quickly as possible to the correct processing section.