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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer records: maintain employer record: maintain employer address (Action Guide)

To take the appropriate action when you have been notified of a change of business address or payroll correspondence address, follow steps 1 - 7 below. This Guide is presented as follows

  Steps 1 - 4
   
  Steps 5 - 6
  Step 7

For details of how to access any of the Employer Business Service functions, use PAYE057.

Initial action

1. As an employer record may contain several addresses the employer could use and an agent could also use more than one address, checks must be made to ensure the correct address is being updated
   
  * Use Function VIEW EMPLOYER NOTES for information about addresses on the employer record
  If there is no specific request to update the employer’s / agent’s address but the letterhead shows a different address to the one we hold
  * Contact the employer by telephone immediately to confirm the correct address before making any amendment
  * Use Function AMEND EMPLOYER NOTES to make a note of the discussion
  If the correspondence is from an agent and the agent is not shown on our record
  * Contact the employer by telephone immediately and request written authority to deal with the agent. (We must hold authority even if the agent is acting in a payroll and correspondence capacity only)
  * Use Function AMEND EMPLOYER NOTES to make a note of the discussion
  When confirmation of the correct address has been received, go to step 2
2. Use Function AMEND EMPLOYER SUMMARY to access the screen for amending either business address details or payroll correspondence details
  * Select the [Search] button to access Function ADDRESS SEARCH
  * Search for the address provided
  * If a match is found select the [OK] button to store the new address on the employer record
  Note: You must remove any entry in the Additional Delivery Information field as this information will relate to the old address
  * If no match is found enter the address manually
  Ensure the address consists of no more than
  Three lines consisting of a maximum 28 characters
  A fourth line of 18 characters
  The postcode
  Note: Where an address consists of more than four lines you must reduce its size, for example retain the town name in preference to a county
  * When you are satisfied with your entries
  * Select the [Advanced] button to store the new address on the employer record
  * Remove any entry in the Additional Delivery Information field
  * If the previous address was DLO
  * Use Function AMEND EMPLOYER SUMMARY to set the RLS indicator against the corresponding new address
  On the same day
  * Use Function AMEND EMPLOYER SUMMARY again to remove the RLS indicator against the new address
  Note: This action should ensure that all other computers show the new address correctly without the RLS signal still being present
3. Use Function AMEND EMPLOYER NOTES to review and update notes relating to address changes
4. Inform the CT or SA section of the change of business or payroll correspondence address as appropriate

Address is ‘Also’

5. In all cases where the business address has been amended you must consider whether an entry or an amendment is required in the field ‘Address is also’ in Function AMEND EMPLOYER SUMMARY. This may involve one or more of the following
   
  * Registered Office
  * Correspondence Address
  * Abroad
  * RLS
6. Where any apply, complete or delete the entry in the appropriate box for the ‘Address is also’ field

Employer Address RLS work list

7. In all cases if you are updating the business address between July and November you must
   
  * Use Function WORKLISTS to check the ‘Employer Address RLS’ work list
  * If employer reference is included in the work list delete the item
  Otherwise
  * No further action is needed