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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
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Case records: RLS addresses: action on receipt of an RLS item - responsible office (Action Guide)

To deal with an RLS item, consider steps 1 - 18 below. You should also consider the RLS process flowcharts at the end of this guide. The guide is presented as follows

Initial action in all cases Steps 1 - 5
   
Checking for outstanding debts on COTAX Steps 6 - 7
Tracing the address Steps 8 - 10
Post to retain in the responsible office Steps 11 - 13
Reissuing output Steps 14 - 18

Initial action in all cases

1. Use Function VTPR (View Taxpayer) to establish which of the company’s addresses has become RLS (see COM43001)
   
  * Where it is the registered office address go to step 2
  * Where it is the communication address go to step 3
  * Where it is the capacitor’s address go to step 4
  * Where it is the agent’s address go to step 5
2. Where the registered office is RLS
  • Check the Companies House website to ensure that the latest address is held on COTAX    
        * Where it isn’t, use Function ACNA (Amend Company Name / Address) to update the COTAX record and then reissue the output. See step 16 for further guidance on reissuing output
        * Where it is, use Function ACNA (Amend Company Name / Address) to set the RLS signal to ‘Y’
      3. Where the communication address is RLS
  • Use Function ACOM (Add / Amend Communication Address) to set the RLS signal to ‘Y’    
      4. Where the capacitor’s address is RLS
  • Use Function ACAP (Add / Amend Acting in Capacity) to set the RLS signal to ‘Y’    
      5. Where the agent’s address is RLS
  • Send the item of post to the CAAT Agent Maintainer team who will set the RLS signal on the agent record

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Checking for outstanding debts on COTAX

6. Where you have set the RLS signal on
   
  * The registered office address
* Check VTPR to see if there is a valid communications address                                                                                                  | |    | * The communications address

* Check VTPR to see if there is a valid registered office address                                                                                                  | |    | Where there is, pursuit of any outstanding debts will continue at the alternative address. Go to steps 9 and 10                                                                                      | | 7. | Where there is no alternative address or the registered office and communication addresses are RLS, use Function VPPD (View Payments and Postings Details) to check for any outstanding debts        | |    | * Where there are no outstanding debts go to steps 9 and 10                                                                                                                                          | |    | * Where there are outstanding debts on COTAX, check the pursuit status of each AP where a debt exists and if this is                                                                                 | |    | * LA, go to step 8                                                                                                                                                                                   | |    | * Not LA, send an email to the Tracing Unit mailbox at (CT, Tracing Unit North, (DMB)) providing them with the UTR and AP of the record and ask them to make the outstanding charge LA. Go to step 8 |

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Tracing the address

8. Where all available addresses are RLS and there is an outstanding debt, the tracing unit will try to trace a new address. See COM43016 for further guidance
   
9. Where only the communications address is RLS, consider if the item of post returned RLS needs to be reissued to the registered office address. Where it does you should arrange to reissue it, if not then destroy the RLS item. No tracing action is required
10. Where the registered office address is RLS the case will populate the RRLS worklist. Only where there is no outstanding debt should you continue to work the case and try to trace a new address. See COM43016 for further guidance

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Post to retain in the responsible office

11. Where the item of post was not generated by COTAX, return it to the sender and advise them of the actions you have taken
   
12. Where the item of post was computer generated and shows DMB as the sender, set the appropriate RLS signal then destroy the RLS item

Notes:

  1. You should only receive RLS post generated by COTAX with a DMB address in exceptional circumstances
  2. Where you receive any correspondence and it shows ‘GPR’ within the name you should not take any action put send the item of post to the Group Payment Team in Cumbernauld to deal with     
      13. Where the item of post was generated by COTAX and shows your office as the sender you should retain the item in your filing system until a new address is available and the item can be reissued

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Reissuing output

14. You will need to regularly review the items of post you have retained to see if a new address has been recorded on COTAX
   
15. Where you find a new address has been recorded you should use Function VPPD (View Payments and Postings Details) to check if the charge to which the output relates is still outstanding
  * Where it is go to step 16
  * Where it has been paid or reduced to nil, consider if the output still needs to be reissued
  * Where the charge has been remitted go to step 17
16. Where the charge is still outstanding
  * Use Function RSRR (Reissue Specified Period Notice) to reissue a Notice to File
  * Use Function RRAS (Request Reissue of Assessment) to reissue a
  * Revenue Determination
  * Revenue Amendment
  * Discovery Assessment
  * Jeopardy Amendment
  * Closure Notice with Revenue Amendment
  * Correction Notice
  * Use Function RPEN (Request Reissue of Penalty Determination) to reissue a penalty determination
  * For all other types of output
  * Download a new form from the internet where available
  Or
  * Amend the original form
  And reissue to the new address
17. Where the charge has been remitted, contact DMB to cancel the remission and then reissue the output as at step 16
18. Destroy the original RLS item

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RLS process flowcharts

Flowchart 1 Initial receipt of RLS item (Word 49Kb)
   
Flowchart 2 Establishing if there is an objection to striking off (Word 33Kb)
Flowchart 3 Tracking the registered office address (Word 41Kb)