COM130180 - Returns / notices: notices and returns: reissue of a notice to deliver

You will need to make a fresh issue of a notice to deliver (Word 29KB) already issued to a company because

• The original is returned RLS undelivered by Royal Mail

• You are satisfied that the company did not receive the notice

Use Function RSRR (Reissue Specified Period Notice) to do this.

When you use Function RSRR COTAX does not issue the notice immediately. It includes it in the next batch of notices it selects for issue, normally on the second Friday of the month. The notice is re-dated and reissued on the monthly issue date; around 10 days later.

Until COTAX selects a case for its next batch there is nothing in the COTAX record to show that the notice will be reissued. It is advisable to make a note in the file when you have used Function RSRR.

In no circumstances should HM Revenue & Customs offices attempt to make a fresh service of a notice to deliver manually. 

Note: There is no such thing as a ‘duplicate’ notice to deliver. These instructions only apply when there has been no ‘service’ of the notice. Once there has been service and the company, for whatever reason, asks for details from the original notice see subject 'Request For Copy Of A Notice To Deliver' (COM130200) in this section.

For a list of functions to use in particular situations, see COM130021.

For legislation applying to this subject, see COM130012.