SolvedCOM43010 | Case records: RLS addresses: RLS correspondence
From HM Revenue & Customs · COTAX Manual
When a communication is returned undelivered by the Returned Letter Section (RLS) of the Royal Mail, it is essential that you deal with it promptly.
On receipt of the returned item you should establish which address is RLS. The action you need to take depends on which type of address is RLS:
if the Registered Office address is RLS, a new address will be sent from Companies House and COTAX will amend it automatically including the unsetting of the RLS signal
if the communication address is RLS, then this will need to be updated clerically once a new address is found
Where the RLS signal is entered onto the Registered Office address the case populates the RRLS (Registered Office RLS List) Work List. You can find further information about this Work List at COM45000 onwards and COM140000 onwards.
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