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HMRC internal manual

PAYE Manual

Employer records: maintain employer record: form AZ6

An employer, contractor or their agent may write directly to Debt Management and Banking (DMB) regarding their tax affairs.

These may involve, for example

  • Change of name
  • Closure of business
  • Insolvency
  • Underpayment / Overpayment

DMB will deal with the post as far as possible, but if action by the PAYE Employer Office is necessary DMB will forward the correspondence with an accompanying form AZ6. DMB will indicate what action should be considered on this form.

You must review the papers as normal post and take the appropriate action.

Returned post

If post (for example a reminder for payment) is returned RLS to DMB, they will check to see if another address is available.

If DMB is unable to locate another address it will

  • Set the RLS indicator on the employer record
  • Usually forward the correspondence to the PAYE Employer Office with a form RLS104 rather than a form AZ6

Where you receive a piece of RLS correspondence from DMB you must follow the guidance at subject ‘RLS correspondence’ PAYE21220.