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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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RLS: direct taxes procedures: Class 2 NICs cases

You should review the C/W RLS worklist daily.

When a Class 2 NICs cases is RLS

  • carry out the checks to confirm no other addresses are available (DMBM875030)
  • record an appropriate note on ACTION HISTORY
  • set a next action of REVIEW
  • set 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.

New address not found by Tracing Unit

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New address found

Where a new address is found please remember to notify SES of the new address via a NICO/150 form.