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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
, see all updates

Records: maintain taxpayer record: address flow from CID framework to SA

If you change an address on the Taxpayer Business Service (TBS) then the revised details will flow automatically to the SA record.

For the purpose of addressing output the computer uses the following order of priority.

Where a capacity is present

  • Main capacity address (not held on PAYE)In all other cases

  • Communication address
  • Base address
  • Main source business address

RLS signal

If a capacity is present and the RLS signal is set against the main capacity address

  • The computer will not use any other addresses held on the taxpayer’s SA recordIn all other cases, if the RLS signal is set against an address on the SA system

  • The computer will use the next address in the order of priority