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HMRC internal manual

PAYE Manual

Employer records: employer record work lists: all addresses RLS (Action Guide)

To deal with entries on the ‘All Addresses RLS’ work list, follow steps 1 - 15 below. The Guide is presented as follows

  Steps 1 - 10
  Steps 11 - 12
  Step 13
  Step 14
  Step 15

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

Initial action

1. Use Function VIEW EMPLOYER SCHEME HISTORY to establish if the employer record holds a cancellation date and if so, delete the entry from the list
2. Use Function VIEW EMPLOYER SUMMARY to see if any address has been updated since the issue of the list
3. Use Function VIEW EMPLOYER NOTES to review the information recorded
4. Use Function VIEW BROCS to see if an updated address is now held on the BROCS record
  * If the employer record has been updated, delete the entry from the list
5. Check if other sources show a later address that has not been entered on the employer record. For example
  * Unworked post
  * Employer record pad
6. If RLS correspondence was sent to a payroll agent on behalf of the employer, contact the employer
7. If an agent is acting, contact the agent
8. Contact the Corporation Tax or Self Assessment section responsible for the employer
9. If the employer record is for a limited company, contact one of the directors
10. Review the employer record pad to see whether correspondence is signed regularly by one person, and if so, contact that person

Later address found

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

Unable to obtain new address

13. Where you have been unable to obtain a new address
  * Use Function AMEND EMPLOYER INDICATORS to set the INSTIND(1) indicator
  * Where the list is noted w/w Banking Operations Tracing Unit (BOps TU), send a memo to the Debt Management Office to advise them of your actions and request transfer of the case to BOps TU
  * Where the list is not noted w/w BOps TU, send a form RLS104 to the Debt Management Office who will refer the matter to BOps TU
  * Note the list ‘w/w BOps TU’

Outstanding return

14. If a return is outstanding and you decide that further action will not result in the employer’s address being found, follow the guidance at PAYE49021

Final action

15. After you are satisfied that all necessary actions have been taken
  * Make a brief note on the work list of the last action taken to clear the scheme
  * Keep the list under review until the next list is received
  * Move on to the next work item