Chapter NMWM13090
Published date | 16 April 2016 |
Record Number | NMWM13090 |
Court | HM Revenue & Customs |
General
Registered companies
Registered charities in England, Wales and Scotland
Unregistered (or exempt) charities including those in Northern Ireland
Other types of organisation & businesses based overseas
Notices of underpayment to companies, charities and other organisations (including businesses based overseas) should be addressed as follows:
Registered companiesUse the company name exactly as registered at Companies House (England, Wales and Scotland) or with the Department of Enterprise, Trade and Investment (Northern Ireland). Show the company’s registered number in brackets next to the registered name.
For example:
- Portside (Tees) Ltd (Company number: 12345678)
- Burns and Sons Limited (Company number: S123456)
- Irish Tribune Ltd (Company number: NI012345)
Send the notice of underpayment to the company’s registered office address as recorded at Companies House (or on the Department of Enterprise Trade and Investment website in Northern Ireland - ).
Where possible it is good practice to send a copy of the notice of underpayment to the principal trading address with a covering letter (NMWM13260) advising that the original notice has been issued to the registered office.
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Registered charities in England, Wales and ScotlandIn England and Wales use the full name of the charity as registered with the Charity Commission for England and Wales. Show the registered number in brackets next to the name of the charity and before the registered address. In Scotland use the charity name and number registered with the Office of the Scottish Charity Regulator.
For example:
- Northern Help (Charity number: 1234567)
- Scottish Aid (Charity number: S012345)
In England...
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