RLS: direct taxes procedures: the RLS work item
Debt management office procedures
IDMS automatically moves work items to the C/W RLS worklist of the office that owns the record and sets a next action REVIEW and a B/F date of TODAY when
- the RLS signal is set against all the addresses in DMBM875030 or there is no address shown in any of the relevant address fields
a new ‘clean’ work item is received where
- the RLS signal set against all addresses in DMBM875030 or
- there is no address shown in all the relevant fields.
- review the C/W RLS worklist daily
check to confirm no other addresses are available
- for SA cases see DMBM875040
- for COTAX cases see DMBM875050
- for Class 2 NICs cases see DMBM875060
- for PAYE cases see DMBM875070
- record an appropriate note on ACTION HISTORY and set a next action of REVIEW and the B/F date to today’s date
use TRANSFER OWNERSHIP to transfer the record at Taxpayer level to the relevant Tracing Unit according to your associated Accounts Office as follows
- Shipley 397101
- Cumbernauld 397001
- change the numeral on the Head of Duty system for cases other than PAYE/SA.
The Tracing Unit will then retain ownership of the IDMS record until an address is traced.