Debt and return pursuit: PAYE: e-payment default: RLS
The process for dealing with RLS correspondence is as per DMBM875000 onwards.
But if the correspondence is a default notice you must also remember to reduce the Default Notice Count on BROCS by the number of default notices returned (see DMBM521020).
Where a new address is discovered, or any defects in the address have been rectified, the work item will appear on your C/W RLS work list with a next action of “RLS Review” and a next action date of today, then
- issue the default notices
- ensure the date of issue is the current date to start the 30 day appeal period again and
- increase the default count accordingly.