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HMRC internal manual

Debt Management and Banking Manual

RLS: direct taxes procedures: overpayments of Working Families Tax Credit/ Disabled Person’s Tax Credit

Debtor is RLS

Where RLS is notified locally and a new address is found, advise TCRU of the new address by memo and resume collection.

If the new address is in another debt management office’s area, change the OUID on the SAFE worklist to that office and advise TCRU.

If a new address is not found, advise TCRU the customer is RLS and what actions you have taken. The TCRU will, as necessary, refer the case to the Tracing Unit at Accounts Office and, if the debt is LA, notify you of the position.

The Tracing Unit will deal with the RLS request in the normal way.