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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Notices - general: RLS items - pre-award

Guidance

To deal with an ‘RLS’ item relating to a pre award claim, consider steps 1 to 6.

Checklist

Before you follow this guidance make sure

  • you have followed the steps in TCM0184180.

Step 1

Compare the address on the computer with the address on the correspondence and check whether it has been changed since the correspondence or notice was issued. For how to do this, use TCM1000111.

If the address is the same, go to Step 2.

If the address is different, go to Step 4.

Step 2

Check the computer to see if there is an address change recorded on the free format screen. For how to do this, use TCM1000337.

If there is an address change recorded on the ‘Free Format’ screen

  • make a note of any address listed
  • go to Step 4.

If there is no address change recorded on the ‘Free Format’ screen, go to Step 3.

Step 3

Use the ‘Access to DWP Data’ (ADD) system to check for the customer’s address. Follow the guidance in ADDM212 in the Access to DWP Data System manual.

Note: Check the date on the ADD information to confirm that it is more recent.

Note: Where ADD is unavailable, check the Taxpayer Business Service (TBS). For how to do this, use TCM1000130.

If the address held on ADD is different to the one on the correspondence, go to Step 4.

If the address held on ADD is the same as the one on the correspondence but contains more details - for example, a house or a flat number, go to Step 4.

If the address held on ADD is the same as the one on the correspondence, go to Step 6.

Step 4

Follow the guidance in TCM0138020

then

  • change the customer’s address. For how to do this, use TCM1000429

Note: When changing the address on a joint claim, the message ‘Would you like to use this address for both applicants’ will be displayed.

  • check if the correspondence will be addressed to both customers
  • select ‘yes’ or ‘no’ as appropriate
  • determine whether to reissue the correspondence or re-direct the correspondence to the originating office for re-issue
  • go to Step 5.

Step 5

Check ‘Application Notes’ for any information that indicates the enquiry has been reissued already. For how to do this, use TCM1000021.

If the address is overseas, redirect to (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

If the correspondence needs to be re-issued

  • enter the new address on the correspondence
  • re-issue to the new address or re-direct the correspondence to the originating office for re-issue
  • record your actions in the ‘Application Notes’ field. For how to do this use, TCM0152040.
  • take no further action.

If the correspondence has already been reissued or you decide that it is no longer appropriate to issue the correspondence

  • discard the correspondence in confidential waste

Note: Where you are dealing with a valuable item, this needs to be stored in a secure lockable cabinet.

  • take no further action.

Step 6

 If you are unable to trace a new address

  • record details of your attempts to trace a new address in the ‘Application Notes’ field. For how to do this, use TCM0152040
  • reject the claim. For how to do this, use TCM0070020

Note: When rejecting the claim, you must select the ‘inhibit rejection notice’ box.

  • discard the correspondence in the confidential waste
  • take no further action.