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Where do my P35s go

Simple question. I have a client who wants to set off his CIS deductions against his CT liability. I believe the PAYE office to write to regarding this was Long Benton. Is that still correct, if not where do I contact. P35 and CT600 already filed.

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Recent HMRC guidance (19 March 2012)

Here's latest HMRC announcement about Ltd Co CIS refunds via P35, does refer to offsetting against other HMRC liabilities:

http://www.hmrc.gov.uk/cis/cis-whatsnew.htm

and

http://www.hmrc.gov.uk/cis/cis-qanda-article.pdf

which says:

 

Q. The company has other HMRC liabilites. What should I do?

A. Please tell us if you want to set off any repayment against other liabilities of the company when you send us your claim. Section 130, Finance Act 2008 allows us to set-off amounts that are due to be repaid against debts owed to HMRC, though we won’t do this against an agreed time-to-pay arrangement unless you ask us to.

and

Employer Office address

Send claims or any evidence we have asked for to:

PAYE Employer Office, Room BP4009

Benton Park View

NEWCASTLE UPON TYNE

NE98 1Z

and

 

Telephone Numbers

CIS helpline 0845 366 7899

Employer helpline 0845 71 43 143

New Employer helpline 0845 60 70 143

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