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HMRC internal manual

Self Assessment Manual

Statements: statement issue: statements returned RLS

A statement that is returned undelivered is directed to the Banking Operations Tracing Unit. The Tracing Unit

  • Sets the RLS signal on the SA record against the failed address. (The linked PAYE record is amended automatically by data flowing from SA)
  • Checks if there is an alternative address and is responsible for tracing a new address

For more information see section ‘Maintain Taxpayer Record’ in business area ‘Records’ (SAM101000 onwards).

If there is an alternative address on the SA record, the date on the statement is amended manually and arrangements are made to re-issue the statement to that address.

Where a new address is found the Tracing Unit updates the taxpayer record and deletes any RLS signal that has been set. Arrangements are made for any undelivered statement held to be re-issued to the taxpayer along with a letter of explanation. The statement date is amended manually before the statement is issued.

The Tracing Unit advises the office responsible for processing work of the action taken and the date the statement was re-issued.