HMRC are reorganising the way they handle Corporation Tax work in order to provide a more efficient service to customers. Over the next 12 to 18 months some customer records will move to new offices. HMRC will contact customers affected by such changes.

In the meantime, HMRC may temporarily redirect some work to maintain a good level of service during the re-structuring and will inform customers when they need to reply to a different office or team.

For further information see http://www.hmrc.gov.uk/ctsa/reorganisation.htm