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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Individual records: maintain individual details: RLS correspondence

When an item of post, for a non SA individual with no collectable tax, is returned marked RLS it will be sent to the National Distribution Unit (NDU) who will forward the post on to the centralised RLS evening team, based in Longbenton.

The Longbenton RLS team will try and trace a later address (action guide tax40006).

The Longbenton RLS team will

  • Carry out initial checks for a later address
  • If a later address is found, they will update the address on the PAYE Service and reissue the returned correspondence if appropriate
  • If no later address can be found, they will set the RLS signal against all instances of that address on the PAYE Service and this will flow through to other related systems through the Address Frameworks

If the reason the item of post has been returned is any of the following, the item of post will be reissued and the RLS signal will not be set

  • The customer refuses to accept it
  • No answer at the address
  • Address inaccessible
  • The item of post was not called for

The team only deal with RLS items for Customer Operations PSA and will not deal with items for any other business streams.

Whilst the centralised team will continue to deal with the majority of RLS items for Customer Operations, IT restrictions and the need for further work to be carried out by the business mean that certain items will be returned to offices for attention.

The following items cannot be dealt with centrally and will be returned to the appropriate office for attention

  • High Net Worth Unit and Expat cases - returned to the appropriate office for attention
  • Restricted access cases - returned to the appropriate office for attention
  • SA cases under enquiry - returned to the appropriate office for attention
  • Deceased cases - RLS indicator set on the record and item returned to the appropriate office to consider any further action needed
  • Insolvency cases - RLS indicator set on the record and item returned to the appropriate office to consider ant further action needed
  • CIS313 - returned (This content has been withheld because of exemptions in the Freedom of Information Act 2000) for attention
  • P35 forms sent recorded delivery and returned not collected
  • Reference number does not refer - where the item cannot be matched to the individual shown on the correspondence it will be returned to the issuing office to review
  • Notification of legal proceedings - returned to the appropriate office for attention

Note: Forms P6 and P9 - where a new address is traced, these will be returned to:

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Benton Park View
Chillingham House
Longbenton
Newcastle Upon Tyne
NE98 1ZZ

For SA correspondence, follow the guidance in the SA Manual in ‘Address RLS’ at SAM101030.