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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

RLS: direct taxes procedures: addresses to check

SA work items

  • Taxpayer
  • Communication
  • Recovery
  • Legal Representative.

Note: The business address is not included above; it is possible that work items will be moved to C/W RLS where a valid business address is held. You should therefore ensure you check the business address before transferring ownership. If the business address is the same as one of the RLS addresses you must

  • set the RLS signal on the business address
  • transfer ownership to the appropriate Tracing Unit.

If the business address is different

  • enter the business address in the Taxpayer address
  • remove the RLS signal from the Taxpayer address
  • make an appropriate note in ACTION HISTORY.

PAYE work items

  • Taxpayer
  • Communication
  • Recovery.

COTAX work items

  • Taxpayer
  • Recovery.

Tax Credit work items

  • Claimant 1
  • Claimant 2
  • Appointee.

Class 2 NIC work items

  • Taxpayer
  • Recovery.

Assessed Taxes work items

  • Taxpayer
  • Recovery.

Network Unit work items

  • Taxpayer
  • Recovery.