HM Revenue & Customs (HMRC) has admitted that it 'may' be unable to issue all of the PAYE payment booklets for 2011/12 in time for the first payment, due 19 May 2011. (22 May for electronic payers - but note that this is a Sunday so funds must have cleared on or by 20 May in order not to be treated as 'late' for the purposes of possible penalties and interest).
HMRC would like employers to pay electronically (and this is their preference anyway) but if employers need or prefer to pay by post, then the postal address is Shipley in all cases according to the press release.
HMRC Shipley
Victoria Street
Shipley
West Yorkshire
BD98 1YY
For further information - including how to pay electronically, see PAYE Payment Booklets for 2011-12.
Note that HMRC is recommending that if their payment booklets haven't arrived by Friday 27 May, then the employer should contact them to request a replacement.
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