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HMRC internal manual

Self Assessment Manual

Statements: statement issue: statement issue: RLS cases

The SA system does not issue a taxpayer statement if all addresses on the taxpayer record are RLS.

Where a new address is found the operator, normally in the Banking Operations Tracing Unit, will update the taxpayer record and amend the RLS signal.

A taxpayer statement is issued in the next statement issue cycle to the new address. The statement message printed depends on the circumstances of the case - see section ‘Statement Messages’ (SAM133000 onwards).

Unless the next statement is due within the next 3 - 4 days, arrangements should be made for that taxpayer to be notified manually of any amounts that are overdue or soon to become due together with the due date(s). Where a manual notification is issued a completed payslip is to be enclosed with the letter.

The Tracing Unit advises the office with processing responsibility of the action taken and the date the notification was issued.

For more information about RLS cases see subject ‘Address RLS’ in section ‘Maintain Taxpayer Record’ (SAM101030).