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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Manage work: work management: W032 RLS cases

Event

A work item is created when

  • All addresses on the SA record which could be used to address correspondence either have the RLS signal present or have been noted as 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 if there was no current RLS work itemThe RLS work item will replace the other item(s) until such time as a current address is traced and entered on the SA record, when those work items will be created / re-created. The work items on the associated work lists remain hidden and set to ‘pending’ until a new address is traced.

The associated Work Lists are

  • W008 Outstanding Debt and / or Return
  • W016 Manual Issue of Returns
  • W035 Manual Issue of Review Form 575
  • W010 BF Penalty for Issue
  • W015 Open Appeals
  • W019 Review Informal Standovers
  • W044 Over–repayments
  • W047 Overpayments in Closed Cases

Specific details

Other than details common or potentially common to all types of work item, the following specific details will be available

  • Post code
  • Other associated Work Lists
  • Outstanding return years

And as appropriate

  • The Recovery Office to which the work item was allocatedCases with an associated W008, Outstanding debt and / or return work item, include the following additional information

  • Number of returns outstanding
  • Year of last return received
  • Amount of PY liability
  • Taxpayer type
  • Telephone number
  • Processing office ID

Note: Following the cutover from SA into IDMS, the outstanding debt and return cases on this work list will appear in IDMS. These cases will still remain visible on Work List W032 but from 3 January 2006 they should be worked from IDMS not SA.

When a new address is traced on IDMS and the record is transferred to the appropriate Recovery Office the case will clear from work list W032 the following day.

Non outstanding debt and return cases should continue to be worked from work list W032.

Allocation of responsibility

The work item is allocated to the user role of Clerical Caseworker in the Recovery Office for the taxpayer, who will use function MAINTAIN RESPONSIBLE OFFICE to transfer recovery responsibility to the Tracing Unit in their associated office with accounting responsibility. Within that office, the item will be worked by an officer with the user role of Clerical Caseworker.

The Tracing Units to which recovery responsibility should be transferred, are

  • Cumbernauld - Organisation Unit 397001
  • Shipley - Organisation Unit 397120

Frequency of review

It is recommended that this list is reviewed at least weekly in the Recovery Office, to transfer responsibility to the Tracing Unit. The Tracing Unit will review the list in accordance with their internal procedures.

Updating of details

Until the work item is cleared, the following details held on the work item are updated by Work Management immediately the corresponding entry is updated on the taxpayer record

  • Taxpayer name
  • NINO
  • Employers reference (EMPREF) or Schedule D register number

Action to take on the work item

Advice on the action to take to clear the work item is available in section ‘Maintain Taxpayer Record’, (SAM101340).

Deletion of the work item

The work item is deleted automatically when

  • The address which is RLS is amended on the SA record

Or

  • The associated work item(s) is / are deletedThe work item

cannot be effectively deleted manually. The original reason for creation of the item will still be present, and will cause an RLS work item to again be created.