This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

PAYE Manual

Employer records: employer record work lists: employer business address RLS (Action Guide)

To deal with entries on the ‘Employer Business Address RLS’ work list, follow steps 1 - 6 below. The Guide is presented as follows

Initial action Step 1
Tracing a new address Steps 2 - 3
Later address found Steps 4 - 5
Final action Step 6

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

1. Check the business address currently held on EBS as this may differ from the details held on other systems
  * Use EBS VIEW EMPLOYER SUMMARY to view the current business address held on the EBS employer record
  * Use Function VIEW EMPLOYER NOTES to review the information recorded
  * View the business address held on the PAYE Service record

Top of page

Tracing a new address

2. Other sources may show a later address that has not been entered on the employer record. For example
  * Unworked post
  * Employer record pad
3. Where no new address is found you must contact other sources to obtain a current address. This could include
  * An agent acting for the employer
  * The CT or SA section responsible for the employer
  * Contacting the directors of a limited company
  * Contacting a person who regularly signs correspondence

Top of page

Later address found

4. Amend the business address on the employer record. See PAYE21160
5. Use Function WORKLISTS to check the ‘All Addresses RLS’ work list
  * If the employer reference is included on that work list, delete the item

Top of page

Final action

6. Providing you have tried every source available to you and a reasonable period of time has elapsed since the RLS was known, consider entering a cessation date on the employer record. Follow action guide emp40017