COM43015 - Case records: RLS addresses: action on receipt of an RLS item (Action Guide)

To deal with an RLS item, consider steps 1 - 10 below. The guide is presented as follows


Initial action in all cases Steps 1 - 5
RLS address not the Registered Office Step 6
Registered Office RLS - other address available Step 7
All addresses RLS Step 8
New communications address found by Tracing Unit Step 9
No new communications address found by Tracing Unit Step 10

Initial action in all cases

1. Use Function VTPR (View Taxpayer) to establish if the company has been struck off
 
  • If so, follow the guidance at INS5108
2. Use Function VTPR (View Taxpayer) to establish
 
  • Which of the company’s addresses has become RLS
 

And
 
  • What other addresses are held for this company and their RLS status
3. If the RLS address is not the Registered Office
 
  • Go to Step 6
4. If the RLS address is the Registered Office but there are other addresses on the company’s COTAX record that are not RLS
 
  • Got to Step 7
5. If all addresses are now RLS
 
  • Go to Step 8

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RLS address not the Registered Office

6. If the communication address (Word 23.5kb) or capacity (Word 23.5kb) address is RLS
 
  • Use Function ACOM (Amend Communication Details) or Function ACAP (Add / Amend Acting In Capacity) to set the RLS signal
 

And
 

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Registered Office RLS - other address available

7. If the Registered Office address is RLS, but a communication address or acting in capacity address is available
  In a CT processing office
 
  • Use Function ACNA (Amend Company Name / Address) to set the RLS signal on the Registered Office address
  • Reissue the RLS item in accordance with the information table
 

And
 
  • Attempt to trace a new Registered Office, in accordance with the ‘Registered Office RLS' Action Guide in this section
  In Banking Operations or a Debt Management office
 
  • Use Function ACNA (Amend Company Name / Address) to set the RLS signal on the Registered Office address
  • Reissue the RLS item in accordance with the information table
 

And
 
  • Refer the case to the appropriate CT processing office to pursue a new Registered Office address

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All addresses RLS

8. If all addresses on the company’s COTAX record are RLS
 
  • Set the RLS signal using the following functions as appropriate
 
    • Function ACAP (Add / Amend Acting In Capacity) for the acting in capacity address
    • Function ACNA (Amend Company Name / Address) for the RO address
    • Function ACOM (Amend Communication Details) for the communication address
 
  • Send the RLS item under cover of Form RLS103 to the Tracing Unit at your associated Banking Operations office. For more information see subject ‘The Tracing Unit’ (COM43020)
 

And
 
  • B/F the entry on the RRLS (Registered Office RLS List) Work List

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New communications address found by Tracing Unit

9. When the Tracing Unit have established and entered a new communications address on the COTAX record the RLS item will be returned to the appropriate office
  In a CT processing office
 
  • Reissue the RLS item in accordance with the information table
  • Attempt to trace a new Registered Office address in accordance with the ‘Registered Office RLS' Action Guide (COM43016)
  In Banking Operations or a Debt Management office
 
  • Use Function DPUR (Display Pursuit Action) to enable you to check the collection position and resume action at the appropriate stage
 

And, also
 
  • Refer the RLS item to the appropriate CT processing office to find a new Registered Office address

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No new communications address found by Tracing Unit

10. When the Tracing Unit has been unable to trace a new communications address, they return the RLS item to the CT processing office if there is no tax outstanding subject to local action. Otherwise the RLS item is returned to the Debt Management office
  On receipt of a returned RLS item in a CT processing office 
 
  • Pursue a new Registered Office address in accordance with the ‘Registered Office RLS' Action Guide in this section
  On receipt of a returned RLS item in a Debt Management office 
 
  • Check the trading status of the company by using Experian
  If there is no information to suggest the company has ceased trading the debt is still enforceable. You should use County Court Procedures (CCP) to pursue it.

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