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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: CIS: tracing and RLS issues

If there are only CIS work items outstanding IDMS automatically moves work items to the C/W RLS worklist of the office that owns the record and sets a next action of REVIEW and a B/F date of TODAY when either:

  • the RLS signal is set against all of the following addresses
  • there is no address shown in any of the following address fields:

    • Taxpayer
    • Communication
    • Recovery
    • CIS address
    • Agent
  • a new ‘clean’ work item is received either with the RLS signal set against all the above addresses or there is no address in the relevant fields.

You should review the C/W RLS worklist and after carrying out the checks to confirm no other addresses are available:

  • record an appropriate note on ACTION HISTORY
  • set a next action of REVIEW
  • set the B/F date to today’s date
  • transfer the IDMS record at Taxpayer level to the relevant Tracing Unit of associated Accounts Office:

    • Shipley 397101
    • Cumbernauld 397001.

The Tracing Unit will retain ownership of the IDMS record until an address is traced.