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HMRC internal manual

Debt Management and Banking Manual

RLS: direct taxes procedures: Tax Credits - sole applications / joint applications where both RLS

Before passing a case to DMB Tracing Group for specialised trace action DMO staff should ensure that the following initial address trace actions are undertaken.

Initial address trace

  • check the IDMS record for a useable address (Business, Recovery and so on)
  • check Taxpayers Business Service (TBS) for an alternative address
  • telephone any available telephone numbers noted on IDMS, TBS and NTC systems
  • in joint applicant cases, telephone the other claimant to obtain a new address and/or any relevant information
  • telephone any agent noted as acting.

New address not traced

Where a new address has not been traced

  • set the RLS signal on both TBS and IDMS.
  • record an Action History note on IDMS detailing any relevant information obtained
  • check IDMS to ensure that all addresses are noted as RLS and that case appears on the C/W RLS role. Note: The exception to this is where the case already appears on an IDMS enforcement role. In these circumstances the case should be transferred to Tracing Group under the enforcement role
  • transfer the case to Tracing Group as follows

    • ensure no work items are highlighted on IDMS
    • click on the Lorry
    • enter the destination office numeral 397025 (Cumbernauld)
    • select the radio button [T/P/HH & all worklist items](second one down)
    • click on OK.