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HMRC internal manual

Debt Management and Banking Manual

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.

You should

  • 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.