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DMBM875060 | RLS: direct taxes procedures: Class 2 NICs cases

From HM Revenue & Customs · Debt Management and Banking Manual

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email [email protected] to let us know.

You should review the C/W RLS worklist daily.

When a Class 2 NICs cases is RLS

  • carry out the checks to confirm no other addresses are available (DMBM875030)

  • record an appropriate note on ACTION HISTORY

  • set a next action of REVIEW

  • set B/F date to today's date

  • use TRANSFER OWNERSHIP to transfer the record at Taxpayer level to the relevant Tracing Unit according to your associated Accounts Office as follows

  • Shipley 397101

  • Cumbernauld 397001

  • change the numeral on the Head of Duty system (for cases other than PAYE/SA).

The Tracing Unit will then retain ownership of the IDMS record until an address is traced.

New address not found by Tracing Unit

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

New address found

Where a new address is found please remember to notify SES of the new address via a NICO/150 form.