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You may find the postcode (actually lack of) mention here interesting https://www.gov.uk/government/publications/mandating-postcode-provision-for-the-freeports-and-investment-zones-secondary-class-1-national-insurance-contributions-relief

Hmrc mandating postcode be included in payroll submissions. But in a few cases, no postcode allocated so the workaround is to ask hmrc for a made up one - what could go wrong?

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