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HMRC internal manual

COTAX Manual

HM Revenue & Customs
, see all updates

Returns / notices: notices and returns: reissue of a notice to deliver

You need to make a fresh issue of a notice to deliver already issued to a company because:

  • the original is returned RLS undelivered by Royal Mail or
  • you are satisfied that the company did not receive the notice.

Use function RSRR (Reissue Specified Period Notice) to do this.

When you use RSRR, COTAX does not issue the notice immediately. It includes it in the next batch of notices it selects for issue, normally on the second Friday of the month. The notice is re-dated and reissued on the monthly issue date, which is around ten days later.

Until COTAX selects a case for its next batch there is nothing in the COTAX record to show that the notice will be reissued so you should make a note on COTAX when you have used function RSRR.

You must never try to make a fresh service of a notice to deliver manually.

There is no such thing as a ‘duplicate’ notice to deliver. These instructions only apply when there has been no ‘service’ of the notice. Once there has been service and the company, for whatever reason, asks for details from the original notice you may either:

  • send a screen print of the details of the appropriate notice, ensuring that you remove all confidential details such as your operator identity (PID) or
  • send a letter to the company setting out the details shown on the notice.

You use function DPER (Display Specified Periods) to see the details of a particular notice.


  • COM130021 for a list of functions to use in particular situations
  • COM130012 for legislation applying to this subject.