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SAM101031 | Records: maintain taxpayer record: address RLS (Action Guide)

From HM Revenue & Customs · Self Assessment Manual

When an item of correspondence is returned RLS direct to your office, follow steps 1 - 12 below. This guide is presented as follows

For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen.

Check readily available sources for a later address, or another usable address

1. The SA record. The address may have been updated since issue of the correspondence. The following functions are available

  • VIEW TAXPAYER DESIGNATORY DETAILS (address and telephone number)

  • VIEW COMMUNICATION NAME AND ADDRESS

  • MAINTAIN CAPACITY (capacity address)

  • MAINTAIN TRADE (business address)

2. The Taxpayer Business Service (TBS). Function AMEND TAXPAYER ADDRESS is available (enter the UTR to amend the correct record)

3. Computer indexes

  • The National Tracing System through function TI

  • IRIS

4. Other sources that may show a later address which has not been entered on the SA record

  • In the office with processing responsibility for the taxpayer, any papers in the District Record

  • In the Debt Management office, the recovery papers and IDMS

5. If an agent is acting, telephone the agent

Later address found

6. Amend the address on Taxpayer Business Service (TBS)

7. Re-issue the RLS correspondence, where still appropriate, to the later address, noting the date of re-issue in SA notes

If the correspondence is an SA return, use function RECORD DATE OF CLERICAL ISSUE to enter the date of manual issue on the SA record

Later address not found

8. Set the RLS signal against each instance of the appropriate address on Taxpayer Business Service (TBS). For example, if the same address is entered for the base address and business address, or two business sources have the same address, the RLS signal must be set against each instance of that address

The following functions are available

For ‘Individual’ type taxpayer records (excluding Non Resident Company Landlords)

  • TBS function AMEND TAXPAYER DESIGNATORY DETAILS (enter the UTR to amend the correct record)

  • MAINTAIN TRADE (business address)

  • For Non Resident Company Landlords and taxpayer types other than ‘Individual’

  • AMEND TAXPAYER NAME AND ADDRESS (base address)

  • ADD/AMEND COMMUNICATION NAME AND ADDRESS (communication address)

  • MAINTAIN TRADE (business address)

  • MAINTAIN CAPACITY (capacity address)

Note: You are no longer required to complete forms RLS101 or RLS102 to send to the Tracing Unit

Tracing Unit tells you of a later address

This may be on form TU99 where the RLS item was known to be an SA Return or form TU17 where the case has been made dormant

9. View the addresses on the SA record, to ensure that all instances of the RLS address have been updated by the Tracing Unit. Step 1 includes the SA functions available

10. If necessary, update any further instances of the RLS address. For example, if the same address is entered for the base address and business address, or two business sources have the same address

11. Tracing Unit will either

  • Ask you to re-issue the correspondence to the later address, and note the date of re-issue in SA notes, or

  • Tell you that they have re-issued the correspondence, and ask you to note the date of re-issue in SA notes

  • If the correspondence is an SA return, use function RECORD DATE OF CLERICAL ISSUE to enter the date of manual issue on the SA record

12. If the record is dormant, you should consider re-activating the SA record and asking the Debt Management office to review any remissions. Detailed guidance is available in the Action Guide ‘Dormant Records: Re-activating A Dormant Record’ (SAM101093)