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HMRC internal manual

PAYE Manual

Individual records: maintain individual details: RLS address

Where Royal Mail are unable to deliver a communication this will be because either

  • The address no longer exists. They refer to this situation as Dead Letter Office (DLO)

Or

  • The addressee is no longer at the address. They refer to this situation as Returned Letter Service (RLS)

Or

  • The individual has refused to accept the item of post

Where the address no longer exists or the addressee is no longer at the address, the RLS indicator should be set against the residential or correspondence address to prevent any correspondence being sent automatically to that address.

Correspondence returned RLS to Banking Operations

Computer output that includes a payslip is issued to the public in envelopes with the return address of Banking Operations, Shipley or Cumbernauld. This output will continue to be returned to the Tracing Unit despite other computer output and other correspondence returned to the National Distribution Unit being dealt with by the RLS evening team in Longbenton from 17 November 2008.

The Tracing Unit will

  • Check computer records for a later address

And

  • Where computer records do not provide a later address, they will
  • Set the RLS signal against all instances of that address on Taxpayer Business Service (TBS)

Correspondence returned RLS to other offices

Computer output that does not include a payslip is issued to the public in envelopes with the return address of the National Distribution Unit (NDU) at Cumbernauld and any RLS correspondence issued by a local office will also be returned to NDU.

From 17 November 2008, NDU will direct all correspondence returned to them to the centralised RLS evening team, based in Longbenton.