Individual records: maintain individual details: communications with individuals
When, in the course of dealing with an individual’s tax affairs, you need to contact the individual, either by letter, issuing a non-PAYE generated form, or by telephone, you must first carry out the following checks
- Review the latest address held in the Address Details screen to check whether the RLS indicator is set, and if so, follow see action guide tax40006
- Review the Agent Summary screen to identify whether or not there is an agent acting
- Review the Capacitor Summary screen to identify whether or not there is a Capacitor appointed
- Review the Indicators screen to identify if the individual has requested that material is issued in the Welsh language or by Audio, Braille or Large Print
Where one or more of these conditions exist you must take the appropriate action so that
- Material is issued to the correct individual and in the required format
- Contact is made with the correct individual
Where there is an agent acting see ‘Agent details’ at PAYE103045.
Where there is a capacitor appointed see ‘Capacitor details’ at PAYE103055.
Where the material is requested in the Welsh Language see ‘Material requested in the Welsh language’ at PAYE103110.
Where material is to be issued via the Visually Impaired Media Unit (VIMU) see ‘Material issued via VIMU’ at PAYE103115.