after reading through pages and pages with no answers, I called HMRC and was extremely patient in waiting for them to answer.
The correct address to send P87 forms to is :
PAYE AND SELF ASSESSMENT
PO Box 1790
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There is no "local or usual" tax office - all post is processed centrally. Current PO Box addresses are on hmrc.gov.uk.
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To your tax office, as the form says at the bottom of page 4 - whichever one you normally deal with (any correspondence you've had from them in the past will have the address).
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