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HMRC internal manual

PAYE Manual

Employer records: employer record work lists: PIN name and address return

A work item is created and entered on the ‘PIN Name And Address Return’ work list when a case fails the Internet registration process (for filing employer returns by PAYE Online for Employers - Internet) because the address held on the employer record for that employer is noted as being RLS or DLO.

Note: This work list is only produced in CustCon Online Services who are responsible for reviewing and clearing the work items generated on this list.

CustCon Online Services may however contact the PAYE Employer Office to ask them to check their papers for further information to establish whether a further address or additional contact information is held or provide a new address in order for the employer record to be updated.

CustCon Online Services will be responsible for 

  • Deregistering an employer where appropriate
  • Contacting the employer to advise them to reregister
  • Contacting the relevant PAYE Employer Office to

    • Obtain any agent information which might assist in obtaining a new address
    • Providing new address information
  • Contacting the employer or agent where applicable to obtain a new address