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HMRC internal manual

Debt Management and Banking Manual

Ordinary Cause: Initial writ issued to a company address is returned RLS

When pursuing OC against a company the service documents must be issued to the registeredoffice address wherever possible (DMBM680560).

If the documents are returned RLS or not called for you must ask the sheriff officer tore-serve the documents personally at the registered office address.

Following re-service the sheriff officer will complete a certificate of citation showingthat it was served personally and invoice you for the additional fee.