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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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Case records: RLS addresses: introduction

COTAX can hold four types of address on a company record. These are

  • The company address which is either

    • The Registered Office address

    Or where the company is not registered under the Companies Acts

    • The main address or principal place of business
  • The communication address
  • A capacity address

And if there is an Agent Identity on the company’s record

  • The agent’s address

For more information about the priority of addresses used on output from COTAX see COM42070.

When the Returned Letter Section (RLS) of the Royal Mail returns an undelivered communication, it is essential that you deal with it promptly, to ensure that

  • No further correspondence is issued to the incorrect address
  • You find a new address as quickly as possible, so that normal action is resumed

The Royal Mail returns undelivered correspondence to the return address shown on the envelope. Dependant upon which address is RLS, the appropriate office tries to establish a new address.