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HMRC internal manual

Self Assessment Manual

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HM Revenue & Customs
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Records: maintain taxpayer record: address RLS

This subject consists of the following

 

Use of addresses

The computer uses the addresses on the SA system in the following order of priority, for the purpose of addressing output

Where a capacity is present

  • Main capacity address (not held on PAYE)

In all other cases

  • Communication address
  • Base address
  • Main source business address

Correspondence returned RLS to Banking Operations

In SA, computer output which includes a payslip is issued to the public in envelopes with the return address of Banking Operations, Shipley or Cumbernauld. This output will continue to be returned to the Tracing Unit despite other computer output and other correspondence returned to the National Distribution Unit being dealt with by the RLS evening team in Longbenton from 17 November 2008.

The Tracing Unit will

  • Check computer records for a later address

And where computer records do not provide a later address, they will

  • Set the RLS signal against all instances of that address on Taxpayer Business Service (TBS)

For example, if the same address is entered for the base address and business address, or two business sources have the same address, the RLS signal must be set against each instance of that address

  • Attempt to trace a later address

If the Tracing Unit cannot trace a later address, they may

  • Borrow the papers from the office that is responsible for processing work

Or

  • Where the outstanding debt exceeds £2000, ask the office that is responsible for processing work to send their papers to Enforcement and Insolvency Service (EIS) Tracing Section

Correspondence returned RLS to other offices

Computer output which does not include a payslip is issued to the public in envelopes with the return address of the National Distribution Unit (NDU) at Cumbernauld and any RLS correspondence issued by a local office will also be returned to NDU.

From 17 November 2008, NDU will direct all correspondence returned to them to the centralised RLS evening team, based in Longbenton.

The Longbenton RLS team will

  • Carry out initial checks for a later address
  • If a later address is found, they will update the address on Taxpayer Business Service (TBS) and reissue the returned correspondence if appropriate

If no later address can be found, they will

  • Set the RLS signal against all instances of that address on TBS

For example, if the same address is entered for the base address and business address, or two business sources have the same address, the RLS signal must be set against each instance of that address

  • Where the Longbenton RLS team has been unable to locate a new address and have set the RLS signal, the Tracing Unit will pick up these cases from the W032 ‘RLS Cases’ work list and attempt to trace a later address

Whilst the centralised team will continue to deal with the majority of RLS items the following cannot be dealt with due to IT restrictions and will be returned to the appropriate office

  • Agent Maintainer cases
  • High Net Worth Unit and Ex Pat cases
  • Restricted access cases
  • SA cases under enquiry
  • Deceased Cases - RLS signal noted and item returned to appropriate office to consider any further action
  • Insolvency cases - RLS signal noted and item returned to appropriate office to consider any further action
  • CIS313 - returned to Newry office for attention
  • P35 forms sent recorded delivery and returned not collected
  • Reference number does not match individual noted on correspondence
  • Notification of legal proceedings

Amending an address or RLS signal

SA only cases

When you amend an address or set / unset the RLS signal, you must do this on Taxpayer Business Service (TBS) and ensure that

  • You consider re-activating the record where it is dormant
  • You amend the correct address
  • All instances of that address, under any of the address types, are amended

For example, if the same address is entered for the base address and business address, or two business sources have the same address, the RLS signal must be set against each instance of that address.

SA/NPS linked cases

When you amend an address or set / unset the RLS signal, you must use NPS and follow the guidance at PAYE103025. The information will then flow across through frameworks to SA.

Company address

If you require a later address for a company as partner, telephone the office responsible for the COTAX record. When a later address is provided

  • Use function AMEND TAXPAYER ADDRESS on Taxpayer Business Service (TBS) to update the address

No later address found

Where no later address is found, the Tracing Unit will ask the office with processing responsibility for the taxpayer to

  • Enter a nil charge, or a charge equal to the payments on account, for any year for which a return is outstanding (to clear the reason for an RLS Cases work item)
  • Make the SA record dormant

In this event, you should follow the advice available in Action Guide ‘Dormant Records’ (SAM101092), in this section.

Where there are outstanding debts, the Tracing Unit or Debt Management office may remit the debts under Class 1 (Gone Unknown). But, if a new address comes to light at a later date and a remission is posted on the taxpayer record, you must follow the advice available in the Action Guide ‘Dormant Records: Re-activating A Dormant Record’ in this section (SAM101093).

RLS Cases work list

A work item is created immediately when

  • All addresses on the SA record which could be used to address correspondence either have the RLS signal present or have ceased

And 

  • There is a current work item of another type, which requires an address to be established

Or

  • A work item of another type, which requires an address to be established, would be created

The RLS work item will replace the other item(s) until such time as a current address is traced and entered on Taxpayer Business Service (TBS).

The work list effectively contains only items for priority cases, in that the address is required to clear other work items. The listed cases should already be working at the office with accounting responsibility, having been referred there when the original RLS item was received.

The Debt Management office responsibility is to ensure that the work items are directed to the correct Organisation Unit within their associated office with accounting responsibility.

Further advice is available in subject ‘RLS Cases Work List’ (SAM101340).