HMRC have changed their address for PAYE Penalties and Statutory Sick Pay (Form SP32 to manually calculate your employee’s Statutory Sick Payments).
If you are late reporting payroll information to HMRC and receive a penalty from 27th April 2015 all written appeals need to be sent to the address below. Similarly SP32 forms should be sent to the same address.
National Insurance Contributions & Employers Office,
HM Revenue and Customs,