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HMRC internal manual

PAYE Manual

Employer records: employer record work lists: all addresses RLS

The address held on the employer record on the Employer Business Service (EBS) may be shown as DLO. This indicator is only displayed on EBS when an address has been automatically updated. You cannot set this indicator yourself. DLO is not held on either the PAYE Service or BROCS InfoArchive and any address on the monthly list which is DLO on EBS should be treated the same as an RLS address.

For further information on this area see PAYE21220.

If you are required to review the ‘All addresses RLS’ work list follow the guidance at PAYE31051.