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HMRC internal manual

PAYE Manual

Employer records: maintain employer record: RLS correspondence (Action Guide)

To take the appropriate action when you receive correspondence returned RLS direct to your office, follow steps 1 - 15 below. The Guide is presented as follows

  Step 1
  Steps 2 - 9
  Steps 10 - 12
  Step 13
  Steps 14 - 15

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

Note: When you receive correspondence returned RLS your aim is, where the item of post is still relevant, to issue that item to the employer or contractor at their new address as soon as possible.

Initial action

1. Use Function EMPLOYER SCHEME HISTORY to establish if the employer record holds a cancellation date and if so scrap the correspondence as confidential waste

Tracing a new address

2. Use Function EMPLOYER SUMMARY to see if address(es) have been updated since the issue of the correspondence
3. Use Function VIEW BROCS (PRIME DESIGNATORY DATA) to review and compare the addresses held on the BROCS record
4. Check if other sources show a later address which has not been entered on the employer record. For example
  * Unworked post
  * Employer record pad
5. If the correspondence was sent to a payroll agent on behalf of the employer, contact the employer
6. If an agent is acting contact the agent
7. Contact the Corporation Tax or Self Assessment section responsible for the employer
8. If the employer record is for a limited company contact one of the directors
9. Review the employer record pad to see whether correspondence is signed regularly by one person, and if so, contact that person

Later address found

10. Amend the address and update the indicators (and notes if necessary) on the employer record and ensure that all other computers reflect the updated information. See subject ‘Maintain employer address’ PAYE21160 for more information
11. Re-issue where appropriate the RLS correspondence to the new address
12. Where the RLS correspondence relates to the business address
  * Use Function WORKLISTS to check the ‘Employer Address RLS’ work list
  * If employer reference is included in the work List delete the item
  * No further action is required

Unable to obtain new address

13. Where you have not been able to obtain a new address and a reasonable period of time has elapsed since RLS or DLO was notified
  * Use Function AMEND EMPLOYER INDICATORS to set the INSTIND(1) indicator
  * Send a form RLS104 to the Debt Management Office who will refer the matter to the Banking Operations Tracing Unit ( Banking Operations TU)

Debt Management Office replies

14. Where the Banking Operations TU has been unable to obtain a new address they will refer the papers back to the Debt Management Office who will then contact you to take the relevant action
15. If the Banking Operations TU have been able to trace a new address re-issue where appropriate the RLS correspondence to the new address