COM43010 - Case records: RLS addresses: RLS correspondence
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, 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 normally be sent from Companies House and COTAX will amend it automatically.
If all the addresses on the company’s COTAX record are RLS, you should send the RLS item to the Tracing Unit in Banking Operations, who will try to trace a communication address (Word 23.5kb).
Where the RLS signal is entered onto the Registered Office address the case populates the RRLS (Registered Office RLS List) Work List. Further information about this Work List is available in section 'Records Work Lists' (COM45000 onwards) and in the 'Work Lists' (COM140000 onwards) business area.
RLS correspondence originally issued by COTAX may be returned to the Banking Operations office, Debt Management office or CT processing office and an information table for returned computer output (Word 132kb) is provided to show
- The types of output issued by COTAX
- Who receives the RLS correspondence
- Who needs to reissue the correspondence
For a list of forms relevant to this subject, see COM43011.
For a list of functions to use in particular situations, see COM43012.
For legislation applying to this subject, see COM43013.

