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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
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Case records: records work lists: registered office RLS list (RRLS)

This subject is presented as follows.

Purpose of the list
How often should the list be reviewed?
Who does what?
When are new entries added?
Reasons for entry
Sorting and filtering options
The normal next action function
Automatic deletion
Manual deletion

Purpose of the list

There are two versions of the Registered Office RLS work list.

  • Function RRLS is the update version.
  • Function RLSV is the view only version.

How often should the list be reviewed?

Local management should ensure that the work list is reviewed weekly to pick up new cases added to the list. You should take active steps to obtain a new Registered Office address.

Who does what?

A Band AA normally reviews and controls the list, referring the cases and files to a Technical Caseworker for action where necessary.

When are new entries added?

COTAX adds new entries to this work list daily.

Reasons for entry

COTAX enters a case on the Registered Office RLS work list where the ‘RLS’ signal is set to ‘Y’ for the Registered Office.

The only exception to this is where the company is in liquidation and the liquidator’s address is entered as the capacity address.

Sorting and filtering options

Before you start to work cases, you may want to sort and filter the work list to make it more manageable. You can do that by using any of the criteria below. The criteria shown in bold are those you may find most useful when filtering the Registered Office RLS List.

  • File Number.
  • Name.
  • Address.
  • Arrears?.
  • B/F date.
  • B/F note.
  • Company reg prefix.
  • Company registration number.
  • Dormancy end date.
  • Entry date.
  • Output awaiting issue.
  • Reference.

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The normal next action function

The normal next action function for the Registered Office RLS List is ACNA (Amend Company Name / Address).

Notes:

The Registered Office address must be in the UK, not abroad and should be the address shown as the Registered Office at Companies House. It can be the UK address of a representative for the company but only if that person’s address is notified to and registered by the registrar of companies.

COTAX cannot issue forms CT41G or CT204 if the company’s Registered Office address is RLS. When you trace a new Registered Office address or remove the RLS signal, you must consider whether any further action is required for S55 FA 2004. See COM40030 for further guidance.

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Automatic deletion

Cases are automatically deleted from the work list when one of the following actions takes place:

  • ‘RLS’ signal is set to ‘N’
  • company is struck off
  • the case is transferred to a new office. The case automatically appears on the new office work list.

If there are arrears on a case and there is no registered office or communication address, COTAX does not issue payment applications and the Debt Management Office cannot take any pursuit action. It is therefore important to find an effective address and enter it on COTAX as soon as possible.

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Manual deletion

You can delete cases manually from the list.

See:

  • COM140050 for more general information
  • COM45012 for a list of functions to use in particular situations.