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DMBM875070 | RLS: direct taxes procedures: PAYE cases

From HM Revenue & Customs · Debt Management and Banking Manual

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Definition of RLS

Please note that a customer is only RLS if all addresses are RLS: that is

  • taxpayer / business address

  • communication address

  • recovery address.

DPO Action

You should

  • review the C/W RLS Worklist daily

  • check the IDMS Record for a useable address (Business, Agent etc).

If the business address is different

  • enter the business address in the Taxpayer address

  • remove the RLS signal from the Taxpayer address

  • make an appropriate note in ACTION HISTORY.

If you have an agent’s address or telephone number

  • contact them for the customer’s new address

  • amend the address(es) on IDMS and BROCS as appropriate.

If you are unable to trace a new address follow the guidance at DMBM875020.

For cases with the return destination postcodes G70 5TR and BD98 8AA

DMB Tracing Group will set the appropriate signals and where all associated addresses are RLS and open IDMS work items exist they will take immediate responsibility by transferring ownership of the taxpayer record and associated work items to their IDMS OU. DPOs will no longer be required to undertake initial trace activity on these cases.

This guidance does not apply to cases noted on IDMS as working with EIS

Exemptions

Examples of PAYE RLS cases exempt from this guidance

  • undelivered mail issued in envelopes showing the return destination postcode of G70 5TT and distributed to DPOs via National Distribution Unit (NDU)

  • RLS cases identified following debt recovery contact (telephone calls or visits)

  • cases where the RLS signal is set on the record as result of clerical intervention at an office other than Tracing Group

  • cases where the RLS signal is set on the record as a result of system interface.

DPOs should continue to follow the guidance documented earlier on this page for cases which continue to populate their worklist.

This guidance does not change the current arrangements for handling, transfer and dealing with EIS Office RLS cases.