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HMRC internal manual

Debt Management and Banking Manual

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.