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HMRC internal manual

Self Assessment Manual

Records: maintain taxpayer record: address: computer review

The computer will periodically review correspondence addresses on SA records and, where possible, update them in line with a computerised list of address details used by the Post Office for delivery purposes.

Reviews will exclude SA records where

  • Abroad signal is set on the correspondence address
  • RLS signal is set on all addresses. In this case there is no live address on the SA record so it follows that no correspondence address exists
  • Language signal is set to ‘Welsh’
  • Braille signal is set
  • Large print signal is set
  • Audio signal is set

The review will not update a correspondence address if

  • That address already conforms with Post Office delivery details
  • It cannot match the correspondence address with an entry on the computerised list of address details used by the Post Office

We will give advanced notice of reviews.

Benefits of having our addresses in line with Post Office delivery details include

  • Keeps down costs of our contract with the Post Office. We get a discount based on how many of our addresses match Post Office delivery details
  • Improves the efficiency of Work Management (which relies on postcodes to allocate work items to the correct office)
  • Ensures output reaches the taxpayer quickly

Flow of address amendments to other systems 

As part of the review the computer will also pass amended ‘Individual’ type taxpayer (excluding Non Resident Company Landlords) addresses to the taxpayer’s associated PAYE / CIS / NTS records and the SA Data Mart.

If there is a temporary reference and not a NINO on an individual’s record it could mean that the amended correspondence address on a taxpayer’s SA record is out of step with the address on his / her associated PAYE record. Update the record with the NINO when it is discovered.

Post Office reorganisations 

Major reorganisations within the Post Office may result in postcodes changing within a particular geographical area(s). In this case a modified form of the review will be run targeting SA records with correspondence addresses holding

  • Old postcodes, that is, ones used in the affected area(s) before reorganisation
  • No postcodes

The computer will update the ‘old’ postcodes (and, if appropriate, amend other address details at the same time) in line with Post Office delivery details. In ‘no postcode’ cases the review will provide an updated address (with postcode) if it is able to match our address with address details provided by the Post Office.

As with the full review of correspondence addresses, address amendments from the modified review will flow to all computer systems.