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HMRC internal manual

PAYE Manual

Employer returns: issue / cancel employer returns: end of year forms returned DLO and RLS

The Post Office Returned Letter Service will send back to the Processing Office any returns that cannot be delivered to the address shown on them.

Banking Operations may also send you a memo when their correspondence has been returned undelivered.

You may also find that you receive a return from another section within your office or other offices.

In all cases you will need to review the employer record to establish the status of that record and where necessary take steps to obtain a new correspondence address for the employer or contractor in order to issue the return to the correct address.

It is essential that the payroll correspondence address held on the employer record is in line with the communication address that is held on the ETMP record.

If addresses are not in line, even more correspondence will be returned undelivered.

It is very important that where any action is taken that will result in some form of output being issued to an employer or contractor that both addresses match.

There are a number of addresses that can be associated with an employer or contractor and it is important that you understand which address you require.

The employer record can contain two addresses

  • The business address


  • The payroll correspondence address

The address all computer-generated correspondence is issued to is the payroll correspondence address. 

Bear in mind, that the business address can also be the payroll correspondence address in which case the employer record would only hold one address.

It is vital that where a payroll correspondence address is incorrect and the employer record is still live that you take action as quickly as possible to obtain a correct correspondence address and ensure that any forms returned to you are either reissued or duplicates sent.