I'm sorry for asking a schoolboy question here, but how do you notify HMRC that one of your clients has changed address mid-year?
Using HMRC Online, its easy to change the address for SA's, but not for PAYE, and CT, they will only change the address if it is "associated with a change of name".
I have standard letters to HMRC (CT/PAYE Office/Accounts Office) which are signed by a director, however HMRC dont always register them.
Do you have to wait until the CT600 is filed stating the address change?
It is particularly difficult when you need to get a company's UTR, and all the post is going to previous address!